Segmental reporting by Malaysian companies : IAS 14 versus MASB 22.

• Main Authors: Ismail, Hashanah, Yusof, Nurul Adillah
• 格式: Article
• 語言: English; English
• 出版: David Publishing 2009
• 在線閱讀: 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

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...