Xbrl adoption: An examination on the malaysian business reporting system (MBRS)
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...
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my.uniten.dspace-255152023-05-29T16:10:23Z Xbrl adoption: An examination on the malaysian business reporting system (MBRS) Ilias A. Ghani E.K. Baidi N. Rahman R.A. 30967552600 35098434100 57218318753 57190947483 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 financial reports and statements in 2019. This study seeks to explore if practitioners are aware of and fully understand MBRS. This study also investigates the level of MBRS preparation among the companies. In addition, this study examines the practitioners? readiness, intention to use and experience in using MBRS. Finally, the factors influencing MBRS adoption among the practitioners will be examined. Using a questionnaire survey as the research instrument, the data shows that there are improvements to be made in regards to the understanding, readiness and intention to use the MBRS which is requirement by SSM. Additionally, this study shows how optimism, innovativeness, discomfort and insecurity influence the intention to use MBRS in the future. The finding indicate that an XBRL adoption via MBRS received a more positive response from the practitioners and hence, signals a possible successful XBRL adoption in Malaysia. This in turn, ensures the stakeholders a high quality financial reporting. � 2020 Conscientia Beam. All Rights Reserved. Final 2023-05-29T08:10:23Z 2023-05-29T08:10:23Z 2020 Article 10.18488/JOURNAL.73.2020.82.202.214 2-s2.0-85090610880 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85090610880&doi=10.18488%2fJOURNAL.73.2020.82.202.214&partnerID=40&md5=b3d60e4e2df525be322515b4d35b628e https://irepository.uniten.edu.my/handle/123456789/25515 8 2 202 214 All Open Access, Bronze Conscientia Beam Scopus |
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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 financial reports and statements in 2019. This study seeks to explore if practitioners are aware of and fully understand MBRS. This study also investigates the level of MBRS preparation among the companies. In addition, this study examines the practitioners? readiness, intention to use and experience in using MBRS. Finally, the factors influencing MBRS adoption among the practitioners will be examined. Using a questionnaire survey as the research instrument, the data shows that there are improvements to be made in regards to the understanding, readiness and intention to use the MBRS which is requirement by SSM. Additionally, this study shows how optimism, innovativeness, discomfort and insecurity influence the intention to use MBRS in the future. The finding indicate that an XBRL adoption via MBRS received a more positive response from the practitioners and hence, signals a possible successful XBRL adoption in Malaysia. This in turn, ensures the stakeholders a high quality financial reporting. � 2020 Conscientia Beam. All Rights Reserved. |
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30967552600 Ilias A. Ghani E.K. Baidi N. Rahman R.A. |
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Ilias A. Ghani E.K. Baidi N. Rahman R.A. |
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Ilias A. Ghani E.K. Baidi N. Rahman R.A. Xbrl adoption: An examination on the malaysian business reporting system (MBRS) |
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Ilias A. |
title |
Xbrl adoption: An examination on the malaysian business reporting system (MBRS) |
title_short |
Xbrl adoption: An examination on the malaysian business reporting system (MBRS) |
title_full |
Xbrl adoption: An examination on the malaysian business reporting system (MBRS) |
title_fullStr |
Xbrl adoption: An examination on the malaysian business reporting system (MBRS) |
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Xbrl adoption: An examination on the malaysian business reporting system (MBRS) |
title_sort |
xbrl adoption: an examination on the malaysian business reporting system (mbrs) |
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Conscientia Beam |
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2023 |
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