Trend research in XBRL impact and current study in Malaysia

  • roslee uyob

Abstract

Nowadays, many companies publish their financial information in such interactive ways especially in internet. However, problem is arising because the information might not easily be integrated into other analysis software or spread sheet. XBRL as an electronic tool with acceptable global standard for electronic language can overcome this problem. The purpose of this study is to identify the research trends patterns and other related issue to the XBRL impact and XBRL current study in Malaysia. 135 Articles related to the XBRL impact and 8 articles related to the XBRL study in Malaysia was extracted from Scopus and Google Scholar database used to conduct this study.  The result from the study shows that a study regarding the XBRL impact has shown significantly increase from time to time. The impact to capital market (forecast behaviour) and impact to the behaviour of user financial reporting is the most focusing area on XBRL impact study. However, the study focusing to the Malaysia environment is still low on XBRL. We only found 8 article which related to the XBRL in Malaysia, even though XBRL has been introduce more than 10 years ago by XBRL Consortium. By conducting this study, we hope it will give a general picture of a research trend, future gaps and direction of the research related to the XBRL impact and XBRL in Malaysia environment in the future.

Published
2019-12-15
Section
Social Science (Finance, Management, Accounting, Business, Humanities)