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

Using the evidence from Malaysia this study aims to investigate how incentives for Extensible Business Reporting Language (XBRL) affect the relationship between the intention to use and user behavior when it comes to filing submissions. In this regard a survey was implemented among company employee...

Ausführliche Beschreibung

Bibliografische Detailangaben

Hauptverfasser:	Roslee Uyob, Ku Maisurah Ku Bahador, Ram Al Jaffri Saad
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	National Research University Higher School of Economics 2023-06-01
Schriftenreihe:	Foresight and STI Governance
Schlagworte:	business reporting standards usage behaviour intention to use technology incentives XBRL MBRS
Online-Zugang:	https://foresight-journal.hse.ru/article/view/19221
Tags:	Tag hinzufügen Keine Tags, Fügen Sie das erste Tag hinzu!