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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...

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Main Author: Johari, Jalila
Format: Conference or Workshop Item
Language:English
Published: EDP Sciences 2017
Online Access:http://psasir.upm.edu.my/id/eprint/53672/1/Post-implementation%20of%20MFRS%208.pdf
http://psasir.upm.edu.my/id/eprint/53672/
https://www.shs-conferences.org/articles/shsconf/abs/2017/02/contents/contents.html
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id my.upm.eprints.53672
record_format eprints
spelling my.upm.eprints.536722018-11-08T06:56:51Z http://psasir.upm.edu.my/id/eprint/53672/ Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia Johari, Jalila 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. EDP Sciences 2017 Conference or Workshop Item PeerReviewed text en http://psasir.upm.edu.my/id/eprint/53672/1/Post-implementation%20of%20MFRS%208.pdf Johari, Jalila (2017) Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia. In: The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 Nov. 2016, Kuching Sarawak, Malaysia. . https://www.shs-conferences.org/articles/shsconf/abs/2017/02/contents/contents.html 10.1051/shsconf/20173407008
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
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.
format Conference or Workshop Item
author Johari, Jalila
spellingShingle Johari, Jalila
Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia
author_facet Johari, Jalila
author_sort Johari, Jalila
title 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_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_sort post-implementation of mfrs 8 “operating segment” among listed firms in malaysia
publisher EDP Sciences
publishDate 2017
url http://psasir.upm.edu.my/id/eprint/53672/1/Post-implementation%20of%20MFRS%208.pdf
http://psasir.upm.edu.my/id/eprint/53672/
https://www.shs-conferences.org/articles/shsconf/abs/2017/02/contents/contents.html
_version_ 1643835457282244608
score 13.211869

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