This study aims to investigate drivers and challenges on XBRL adoption from mimetic,
normative and coercive pressures by four regulators in Malaysia. This multiple case study …

Последние годы нашего столетия отмечены началом широкого и активного
использования в мировой практике коммуникаций открытого стандарта обмена …

This research aims to evaluate the impact of XBRL, concentrating on the adoption of XBRL
in emerging markets. We studied the challenges encountered when adopting XBRL, the …

This study investigates the organisational factors that influence the XBRL adoption process
involving three phases namely, knowledge and persuasion, decision making and …

Reporting is one of the important aspects of every business organisation. It depicts the final
outcome to the various stakeholders in a written document. In the digital age, business …

This study investigates the organisational factors that influence the XBRL adoption process
involving three phases namely, knowledge and persuasion, decision making and …

This study aims to identify technological factors and how these factors influence XBRL
adoption process of the regulators in Malaysia. This paper applied Rogers's (1983) adoption …

Today, companies manage increasing amounts of data. Companies that want to manage
their data better must also adapt their information and reporting system to the current …