Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business …

R Uyob, KM Ku Bahador, RAJ Saad - Accounting Research Journal, 2023 - emerald.com
Purpose This study aims to investigate the usage behaviour associated with adopting the
extensible business reporting language-based Malaysia business reporting system (MBRS) …

[HTML][HTML] Роль внешних стимулов в добровольном переходе на передовые стандарты отчетности

У Росли, БК Майсурах, СРА Джаффри - Форсайт, 2023 - cyberleninka.ru
Значимый вклад в переход компаний из развивающихся стран на расширяемый язык
деловой отчетности (Extensible Business Reporting Language, XBRL) вносят внешние …

[PDF][PDF] Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?

R Uyob, KMK Bahador, RAJ Saad - Foresight and STI …, 2023 - researchgate.net
Using the evidence from Malaysia this study aims to investigate how incentives for
Extensible Business Reporting Language (XBRL) affect the relationship between the …