Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra
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...
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Main Authors: | Johari, Jalila (Author), Selvaraj Devi, Susela (Author), Ramachandra, Sureshchandra (Author) |
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Format: | Book |
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Universiti Teknologi MARA Cawangan Selangor,
2016-06.
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