Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra

• Main Authors: Johari, Jalila (Author), Selvaraj Devi, Susela (Author), Ramachandra, Sureshchandra (Author)
• פורמט: ספר
• יצא לאור: Universiti Teknologi MARA Cawangan Selangor, 2016-06.
• נושאים: Article; PeerReviewed
• גישה מקוונת: Link Metadata

This paper aims to investigate whether firm and industry level of competitiveness has had a moderating effect on the level of segment disclosure, prior to the introduction of IFRS 8 - operating segments for companies, with differing ownership structures in Malaysia. A self-constructed segment disclo...