eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for...

This paper uses the institutional theory framework to explain the current corporate governance reforms in Malaysia between 1998 and 2004. It explores the roles played by both existing and new institutions in promulgating regulations and voluntary codes on corporate governance. It is argued that...

eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for...

This paper uses the institutional theory framework to explain the current corporate governance reforms in Malaysia between 1998 and 2004. It explores the roles played by both existing and new institutions in promulgating regulations and voluntary codes on corporate governance. It is argued that...