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Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia

Johari, Jalila (2017) Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

This study examined the level of disclosure among Malaysian listed firms with respect to segment reporting under new accounting standard MFRS 8 (IFRS 8).It also aimed to determine how these firms defined the chief operating decision maker (CODM) during the disclosure of segment information. Study results showed that the way firms disclosed segment information tended to vary between companies, since disclosure was dependent on company management purposes and business activities.The results also showed that only a few Malaysian firms supply information about their CODM.In summary, this study provides a fairly up-to-date description of the status of segment disclosure postimplementation of MFRS 8.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in SHS Web of Conferences 34; Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 23 Feb 2017 03:53
Last Modified: 23 Feb 2017 03:53
URI: https://repo.uum.edu.my/id/eprint/21033

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