Enhancing Company Financial Transparency for Contractor Selection Process through XBRL: A Conceptual Framework

Amongst the predicament in selecting a contractor for project implementation is to identify resilient partner who can withstand financial impact posed by risks and constraints. For that matter, decision-makers require full transparency of information candidates an effective selection process. In context Malaysia, authorities are adopting Extensible Business Reporting Language (XBRL) convey about companies standing. This study aimed develop conceptual framework utilising increase brought along XBRL facilitate as required during article also articulating on factors promote adoption online business reporting integrity, recency contextually transparency.