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 ...

We demonstrate that applying a domain-specific ontology standard significantly improves Automated Text Classification (ATC). We use the Extensible Business Reporting Language (XBRL) to define a standard ontology and compare the performance of an ACT engine (IBM Classification Module v.8.6) against 2 other list of concepts, namely simple and hierarchical. Our sample of financial news is extracte...

Analysts spend a disproportionate amount of time with financial data curation before they are able to compare company performances in an analysis. The Extensible Business Reporting Language (XBRL) for annotating financial facts is suited for automatic processing to increase information quality in financial analytics. Still, XBRL does not solve the problem of data integration as required for a h...

In this paper we propose a solution of how to publish and visualize Internet-based sustainability reports. After the Global Reporting Initiative (GRI) published the final version of the third generation of GRI-guidelines more and more organizations start to publish sustainability reports on their Internet sites. But these reports are split by environmental topics. Readers are confronted by an i...