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