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 |