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

• 主要な著者: Johari, Jalila, Selvaraj Devi, Susela, Ramachandra, Sureshchandra
• フォーマット: 論文
• 言語: English
• 出版事項: Universiti Teknologi MARA Cawangan Selangor 2016
• 主題: Competition. Monopolistic competition; Competition. Production. Wealth
• オンライン･アクセス: 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...