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

The 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...

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Main Authors: Ilias A., Abd Razak M.Z., Abd Razak S.F.F.
Other Authors: 30967552600
Format: Article
Published: ARRAY Development (Canada) Inc. 2023
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Institution: Universiti Tenaga Nasional
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spelling my.uniten.dspace-220022023-05-16T10:46:35Z The awareness of the extensible business reporting language (XBRL) in Malaysia Ilias A. Abd Razak M.Z. Abd Razak S.F.F. 30967552600 31067484500 56378827400 The 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. Final 2023-05-16T02:46:35Z 2023-05-16T02:46:35Z 2014 Article 2-s2.0-84922342606 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84922342606&partnerID=40&md5=444099a8f9b2b73cb3703305580aa9fd https://irepository.uniten.edu.my/handle/123456789/22002 19 3 1 27 ARRAY Development (Canada) Inc. Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description The 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.
author2 30967552600
author_facet 30967552600
Ilias A.
Abd Razak M.Z.
Abd Razak S.F.F.
format Article
author Ilias A.
Abd Razak M.Z.
Abd Razak S.F.F.
spellingShingle Ilias A.
Abd Razak M.Z.
Abd Razak S.F.F.
The awareness of the extensible business reporting language (XBRL) in Malaysia
author_sort Ilias A.
title The awareness of the extensible business reporting language (XBRL) in Malaysia
title_short The awareness of the extensible business reporting language (XBRL) in Malaysia
title_full The awareness of the extensible business reporting language (XBRL) in Malaysia
title_fullStr The awareness of the extensible business reporting language (XBRL) in Malaysia
title_full_unstemmed The awareness of the extensible business reporting language (XBRL) in Malaysia
title_sort awareness of the extensible business reporting language (xbrl) in malaysia
publisher ARRAY Development (Canada) Inc.
publishDate 2023
_version_ 1806426169905512448