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The awareness of the extensible business reporting language (XBRL) in Malaysia

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dc.citedby1
dc.contributor.authorIlias A.en_US
dc.contributor.authorAbd Razak M.Z.en_US
dc.contributor.authorAbd Razak S.F.F.en_US
dc.contributor.authorid30967552600en_US
dc.contributor.authorid31067484500en_US
dc.contributor.authorid56378827400en_US
dc.date.accessioned2023-05-16T02:46:35Z
dc.date.available2023-05-16T02:46:35Z
dc.date.issued2014
dc.description.abstractThe current study had explored the Extensible Business Reporting Language (XBRL) among various stakeholders from a financial reporting perspective. In addition, the impact of the benefits on users, organization and preparers might vary according to the culture, country or financial regulations. Thus, this research will focus on Malaysia since Malaysia is multi-cultural and the adoption of XBRL can be considered as a new development. Pertaining to this research, it is important to understand the concept of a new reporting technology and the way XBRL will provide interactive data. The awareness and intention to adopt the XBRL will resume effectively once users, preparers and regulators are able to understand the whole concept of XBRL. This research is considered significant in order to explore the readiness and awareness of new reporting technology in Asia, particularly in Malaysia. This study found only a few respondents was fully aware of XBRL, while the majority of respondents were unaware about XBRL. Besides awareness, the study found that there are approximately 67.2% of respondents who are likely to investigate the XBRL technology, which indicates that there is a possibility that XBRL will be more significant and eventually accepted by stakeholders. This study found that approximately 3.1% understood fully what XBRL is and 18% understood the basic concepts. © Azleen Ilias, Mohd Zulkeflee Abd Razak and Siti Fara Fadila Abd Razak, 2014.en_US
dc.description.natureFinalen_US
dc.identifier.epage27
dc.identifier.issue3
dc.identifier.scopus2-s2.0-84922342606
dc.identifier.spage1
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84922342606&partnerID=40&md5=444099a8f9b2b73cb3703305580aa9fd
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/22002
dc.identifier.volume19
dc.publisherARRAY Development (Canada) Inc.en_US
dc.sourceScopus
dc.sourcetitleJournal of Internet Banking and Commerce
dc.titleThe awareness of the extensible business reporting language (XBRL) in Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication
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