XBRL Adoption: An Examination on the Malaysian Business Reporting System (MBRS)

• Main Authors: Azleen Ilias, Erlane K Ghani, Nasrudin Baidi, Rahida Abdul Rahman
• Format: Article
• Language: English; English
• Published: 2020
• Subjects: HB Economic theory. Demography
• Online Access: https://eprints.ums.edu.my/id/eprint/25989/1/XBRL%20Adoption.pdf; https://eprints.ums.edu.my/id/eprint/25989/2/XBRL%20Adoption1.pdf; https://eprints.ums.edu.my/id/eprint/25989/; https://doi.org/10.18488/journal.73.2020.82.202.214

In 2018, Small Medium Enterprises (SMEs) that are registered with the Companies Commission of Malaysia (SSM) in Malaysia are required to prepare their annual return using eXensible Business Reporting Language (XBRL) via Malaysian Business Reporting System (MBRS), followed by voluntary submission of...