The Awareness of the Extensible Business Reporting Language(XBRL) In Malaysia
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
The current study had explored the Extensible Business Reporting Language (XBRL) among various stakeholders from a financial reporting perspective. In addition, the impact of the benefits on users, organization and preparers might vary according to the culture, country or financial regulations. Thus, this research will focus on Malaysia since Malaysia is multi-cultural and the adoption of XBRL can be considered as a new development. Pertaining to this research, it is important to understand the concept of a new reporting technology and the way XBRL will provide interactive data. The awareness and intention to adopt the XBRL will resume effectively once users, preparers and regulators are able to understand the whole concept of XBRL. This research is considered significant in order to explore the readiness and awareness of new reporting technology in Asia, particularly in Malaysia. This study found only a few respondents was fully aware of XBRL, while the majority of respondents were unaware about XBRL. Besides awareness, the study found that there are approximately 67.2% of respondents who are likely to investigate the XBRL technology, which indicates that there is a possibility that XBRL will be more significant and eventually accepted by stakeholders. This study found that approximately 3.1% understood fully what XBRL is and 18% understood the basic concepts.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it