Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia
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 r...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2017-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://doi.org/10.1051/shsconf/20173407008 |
| _version_ | 1818915052243124224 |
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| author | Johari Jalila |
| author_facet | Johari Jalila |
| author_sort | Johari Jalila |
| collection | DOAJ |
| description | 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 post-implementation of MFRS 8. |
| first_indexed | 2024-12-19T23:56:09Z |
| format | Article |
| id | doaj.art-2cdf9011c3904273a21f69d9ef511939 |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-12-19T23:56:09Z |
| publishDate | 2017-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-2cdf9011c3904273a21f69d9ef5119392022-12-21T20:01:00ZengEDP SciencesSHS Web of Conferences2261-24242017-01-01340700810.1051/shsconf/20173407008shsconf_four2017_07008Post-implementation of MFRS 8 “Operating Segment” among listed firms in MalaysiaJohari Jalila0Department of Accounting and Finance, Faculty of Economic and Management, University Putra MalaysiaThis 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 post-implementation of MFRS 8.https://doi.org/10.1051/shsconf/20173407008 |
| spellingShingle | Johari Jalila Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia SHS Web of Conferences |
| title | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_full | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_fullStr | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_full_unstemmed | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_short | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_sort | post implementation of mfrs 8 operating segment among listed firms in malaysia |
| url | https://doi.org/10.1051/shsconf/20173407008 |
| work_keys_str_mv | AT joharijalila postimplementationofmfrs8operatingsegmentamonglistedfirmsinmalaysia |