Tsen, Wong Hock - In: Asian Academy of Management Journal of Accounting and … 10 (2014) 2, pp. 37-54
The Australian government's extensible business reporting language (XBRL)-derived reporting facility, called Standard Business Reporting (SBR), went 'live' to companies in 2010. Its voluntary take-up by companies has been poor following a promotion that emphasised its technological benefits....
