Segmental reporting by Malaysian companies : IAS 14 versus MASB 22.
This paper reports on the effects of a local standard, MASB 22, on disclosure practices among Malaysian companies and whether the introduction of MASB 22 has resulted in greater level of disclosure with respect to segmental reporting in Malaysia compared to its predecessor segmental reporting under...
| Main Authors: | , |
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| Format: | Article |
| Language: | English English |
| Published: |
David Publishing
2009
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| Online Access: | http://psasir.upm.edu.my/id/eprint/16643/1/Segmental%20reporting%20by%20Malaysian%20companies.pdf |
| _version_ | 1825945855321964544 |
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| author | Ismail, Hashanah Yusof, Nurul Adillah |
| author_facet | Ismail, Hashanah Yusof, Nurul Adillah |
| author_sort | Ismail, Hashanah |
| collection | UPM |
| description | This paper reports on the effects of a local standard, MASB 22, on disclosure practices among Malaysian companies and whether the introduction of MASB 22 has resulted in greater level of disclosure with respect to segmental reporting in Malaysia compared to its predecessor segmental reporting under IAS14. Based on the Annual Reports of top 53 by market capitalization companies listed on the main board of Bursa Malaysia in 2003, findings indicate that MASB 22 has improved segment disclosure practices of sample companies compared to IAS 14 regime, with greater number of line of business and geographical segments reported by sample
companies. |
| first_indexed | 2024-03-06T07:38:01Z |
| format | Article |
| id | upm.eprints-16643 |
| institution | Universiti Putra Malaysia |
| language | English English |
| last_indexed | 2024-03-06T07:38:01Z |
| publishDate | 2009 |
| publisher | David Publishing |
| record_format | dspace |
| spelling | upm.eprints-166432015-09-29T02:29:52Z http://psasir.upm.edu.my/id/eprint/16643/ Segmental reporting by Malaysian companies : IAS 14 versus MASB 22. Ismail, Hashanah Yusof, Nurul Adillah This paper reports on the effects of a local standard, MASB 22, on disclosure practices among Malaysian companies and whether the introduction of MASB 22 has resulted in greater level of disclosure with respect to segmental reporting in Malaysia compared to its predecessor segmental reporting under IAS14. Based on the Annual Reports of top 53 by market capitalization companies listed on the main board of Bursa Malaysia in 2003, findings indicate that MASB 22 has improved segment disclosure practices of sample companies compared to IAS 14 regime, with greater number of line of business and geographical segments reported by sample companies. David Publishing 2009-09 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/16643/1/Segmental%20reporting%20by%20Malaysian%20companies.pdf Ismail, Hashanah and Yusof, Nurul Adillah (2009) Segmental reporting by Malaysian companies : IAS 14 versus MASB 22. Journal of Modern Accounting and Auditing, 5 (9). pp. 1-12. ISSN 1548-6583 http://ehis.ebscohost.com/eds/pdfviewer/pdfviewer?sid=94cf6c46-a8e6-4337-8860-933b2639dcf2%40sessionmgr14&vid=1&hid=22 English |
| spellingShingle | Ismail, Hashanah Yusof, Nurul Adillah Segmental reporting by Malaysian companies : IAS 14 versus MASB 22. |
| title | Segmental reporting by Malaysian companies : IAS 14 versus MASB 22. |
| title_full | Segmental reporting by Malaysian companies : IAS 14 versus MASB 22. |
| title_fullStr | Segmental reporting by Malaysian companies : IAS 14 versus MASB 22. |
| title_full_unstemmed | Segmental reporting by Malaysian companies : IAS 14 versus MASB 22. |
| title_short | Segmental reporting by Malaysian companies : IAS 14 versus MASB 22. |
| title_sort | segmental reporting by malaysian companies ias 14 versus masb 22 |
| url | http://psasir.upm.edu.my/id/eprint/16643/1/Segmental%20reporting%20by%20Malaysian%20companies.pdf |
| work_keys_str_mv | AT ismailhashanah segmentalreportingbymalaysiancompaniesias14versusmasb22 AT yusofnuruladillah segmentalreportingbymalaysiancompaniesias14versusmasb22 |