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 re...
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| Format: | Conference or Workshop Item |
| Language: | English |
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2017
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| Online Access: | https://repo.uum.edu.my/id/eprint/21033/1/shsconf_four2017%201%206%20vnn.pdf |
| _version_ | 1825804484058546176 |
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| author | Johari, Jalila |
| author_facet | Johari, Jalila |
| author_sort | Johari, Jalila |
| collection | UUM |
| 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 postimplementation
of MFRS 8. |
| first_indexed | 2024-07-04T06:16:16Z |
| format | Conference or Workshop Item |
| id | uum-21033 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:16:16Z |
| publishDate | 2017 |
| record_format | eprints |
| spelling | uum-210332017-02-23T03:53:21Z https://repo.uum.edu.my/id/eprint/21033/ Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia Johari, Jalila HF5601 Accounting 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 postimplementation of MFRS 8. 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/21033/1/shsconf_four2017%201%206%20vnn.pdf Johari, Jalila (2017) Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173407008 doi:10.1051/shsconf/20173407008 doi:10.1051/shsconf/20173407008 |
| spellingShingle | HF5601 Accounting Johari, Jalila Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| 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 |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/21033/1/shsconf_four2017%201%206%20vnn.pdf |
| work_keys_str_mv | AT joharijalila postimplementationofmfrs8operatingsegmentamonglistedfirmsinmalaysia |