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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
National Research University Higher School of Economics
2023-06-01
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| Series: | Foresight and STI Governance |
| Subjects: | |
| Online Access: | https://foresight-journal.hse.ru/article/view/19221 |
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