Understanding XBRL adoption process and adoption type among regulators: A Malaysian evidence
Extensible Business Reporting Language (XBRL) has evolved over more than a decade and affects the financial reporting landscape worldwide. However, since its evolvement, XBRL has yet to be fully adopted around the world, particularly in Malaysia. This study aims at providing a better understanding o...
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Format: | Article |
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Primrose Hall Publishing Group
2023
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Institution: | Universiti Tenaga Nasional |