Please use this identifier to cite or link to this item: http://dspace2020.uniten.edu.my:8080/handle/123456789/20664
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dc.contributor.authorIlias A.en_US
dc.contributor.authorGhani E.K.en_US
dc.contributor.authorBaidi N.en_US
dc.contributor.authorRahman R.A.en_US
dc.date.accessioned2021-07-14T01:00:44Z-
dc.date.available2021-07-14T01:00:44Z-
dc.date.issued2020-
dc.identifier.urihttp://dspace2020.uniten.edu.my:8080/handle/123456789/20664-
dc.description.abstractIn 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 readinessen_US
dc.language.isoenen_US
dc.titleXbrl adoption: An examination on the malaysian business reporting system (MBRS)en_US
dc.typearticleen_US
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.grantfulltextreserved-
item.cerifentitytypePublications-
item.openairetypearticle-
item.fulltextWith Fulltext-
item.languageiso639-1en-
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