Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra

• Main Authors: Johari, Jalila, Selvaraj Devi, Susela, Ramachandra, Sureshchandra
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Selangor 2016
• Subjects: Competition. Monopolistic competition; Competition. Production. Wealth
• Online Access: http://ir.uitm.edu.my/id/eprint/30978/1/AJ_JALILA%20JOHARI%20MAR%20B%2016.pdf; http://ir.uitm.edu.my/id/eprint/30978/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/570

This paper aims to investigate whether firm and industry level of competitiveness has had a moderating effect on the level of segment disclosure, prior to the introduction of IFRS 8 – operating segments for companies, with differing ownership structures in Malaysia. A self-constructed segment disclo...