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 abou...

The phenomenon of creative accounting has attracted the attention researchers for decades, especially in financial sector its implications on quality reporting. Although several procedures have been developed by and practitioners to determine any manipulation reporting, practice is still prevalent, resulting poor present study investigated moderating role transparency disclosure with respect en...

eXtensible Business Reporting Language (XBRL) has the potential to influence users’ processing of financial information and their judgments and decisions. XBRL is an eXtensible Markup Language (XML)-based language, developed specifically for financial reporting. XBRL, as a search-facilitating technology, contributes to direct searches and simultaneous presentation of related financial statement...