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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...

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Main Authors: Ismail, Hashanah, Yusof, Nurul Adillah
Format: Article
Language:English
English
Published: David Publishing 2009
Online Access:http://psasir.upm.edu.my/id/eprint/16643/1/Segmental%20reporting%20by%20Malaysian%20companies.pdf
http://psasir.upm.edu.my/id/eprint/16643/
http://ehis.ebscohost.com/eds/pdfviewer/pdfviewer?sid=94cf6c46-a8e6-4337-8860-933b2639dcf2%40sessionmgr14&vid=1&hid=22
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spelling my.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
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
English
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.
format Article
author Ismail, Hashanah
Yusof, Nurul Adillah
spellingShingle Ismail, Hashanah
Yusof, Nurul Adillah
Segmental reporting by Malaysian companies : IAS 14 versus MASB 22.
author_facet Ismail, Hashanah
Yusof, Nurul Adillah
author_sort Ismail, Hashanah
title Segmental reporting by Malaysian companies : IAS 14 versus MASB 22.
title_short 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_sort segmental reporting by malaysian companies : ias 14 versus masb 22.
publisher David Publishing
publishDate 2009
url http://psasir.upm.edu.my/id/eprint/16643/1/Segmental%20reporting%20by%20Malaysian%20companies.pdf
http://psasir.upm.edu.my/id/eprint/16643/
http://ehis.ebscohost.com/eds/pdfviewer/pdfviewer?sid=94cf6c46-a8e6-4337-8860-933b2639dcf2%40sessionmgr14&vid=1&hid=22
_version_ 1643826274958835712
score 13.211869

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