文章基本信息

标题：Enhancing Corporate Governance via XBRL: Preparers’ Perception on Compatibility Expectation
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作者：Erlane K. Ghani ; Erlane K. Ghani ; Jamaliah Said 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：308-315
DOI：10.1016/j.sbspro.2014.06.039
语种：English
出版社：Elsevier
摘要：AbstractThis study examines the perception of financial reporting preparers on a financial reporting mechanism via digital known as Extensible Business Reporting Language (XBRL) in Malaysia. Using questionnaire survey on 150 Malaysian accountants as representative of financial reporting preparers of various organisations in Malaysia, this study found that most preparers perceived that XBRL is compatible and subsequently benefits the organisations for decision-making purpose. The findings in this study shed lights to regulators on the need to provide more awareness and knowledge to preparers before XBRL could come into full adoption.
关键词：Financial reporting preparers;compatibility expectation;XBRL;Perception;Malaysia