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

Author

Listed:
  • Roslee Uyob

    (Politeknik Sultan Abdul Halim Muadzam Shah)

  • Ku Maisurah Ku Bahador

    (Universiti Utara Malaysia)

  • Ram Al Jaffri Saad

    (Universiti Utara Malaysia)

Abstract

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 employees who are involved in the preparation and submission of filings to Suruhanjaya Syarikat Malaysia (SSM). Results indicate that incentives strengthen the positive relationship between XBRL filing intention to use and usage behavior. The study also discovered that intent to use significantly impacts XBRL filing behavior. Compared to perceived usefulness, perceived ease of use was found to have a greater influence on XBRL filing intention. Perceived ease of use was also found to be a significant indicator of XBRL filing perceived usefulness. The result of this study provides guidelines for incorporating XBRL technology into the practices of government authorities and policymakers. The study s findings can also be used to develop strategies to encourage filers to submit voluntary filings using the XBRL platform.

Suggested Citation

  • Roslee Uyob & Ku Maisurah Ku Bahador & Ram Al Jaffri Saad, 2023. "Do Incentives Matter in Persuading Companies to Embrace Advanced Reporting Standards Voluntarily?," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 17(2), pages 36-48.
    • Handle: RePEc:hig:fsight:v:17:y:2023:i:2:p:36-48
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    References listed on IDEAS

    as
    1. Chouhan, Vineet & Goswami, Shubham, 2015. "XBRL Acceptance in India: A Behavioral Study," American Journal of Trade and Policy, Asian Business Consortium, vol. 2(2), pages 71-78.
    2. Wynne W. Chin & Barbara L. Marcolin & Peter R. Newsted, 2003. "A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail Emotion/Adoption Study," Information Systems Research, INFORMS, vol. 14(2), pages 189-217, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    business reporting standards; technology acceptance model; usage behaviour; intention to use technology; incentives; XBRL; MBRS;
    All these keywords.

    JEL classification:

    • D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis

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