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

• मुख्य लेखकों: Johari, Jalila (लेखक), Selvaraj Devi, Susela (लेखक), Ramachandra, Sureshchandra (लेखक)
• स्वरूप: पुस्तक
• प्रकाशित: Universiti Teknologi MARA Cawangan Selangor, 2016-06.
• विषय: Article; PeerReviewed
• ऑनलाइन पहुंच: 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...