Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2016
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/30978/ |
| _version_ | 1848807636734050304 |
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| author | Johari, Jalila Selvaraj Devi, Susela Ramachandra, Sureshchandra |
| author_facet | Johari, Jalila Selvaraj Devi, Susela Ramachandra, Sureshchandra |
| author_sort | Johari, Jalila |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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 disclosure index using data was drawn from firms listed in the Malaysian stock exchange for the period of 2006 to 2008. A total of 1,752 firm-year observations were used. The results show that competitiveness, either at the firm level or industry level experienced no effect on the extent of segment disclosures during the duration of pre-IFRS 8. However, the findings suggest that accounting qualifications of audit committee members, sizes of firms, years of listing, profitability and analyst following of the firms have significantly explain the extent to which segment information was disclosed in Malaysia. |
| first_indexed | 2025-11-14T22:45:59Z |
| format | Article |
| id | uitm-30978 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:45:59Z |
| publishDate | 2016 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-309782020-06-15T03:58:16Z https://ir.uitm.edu.my/id/eprint/30978/ Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra mar Johari, Jalila Selvaraj Devi, Susela Ramachandra, Sureshchandra Competition. Monopolistic competition Competition. Production. Wealth 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 disclosure index using data was drawn from firms listed in the Malaysian stock exchange for the period of 2006 to 2008. A total of 1,752 firm-year observations were used. The results show that competitiveness, either at the firm level or industry level experienced no effect on the extent of segment disclosures during the duration of pre-IFRS 8. However, the findings suggest that accounting qualifications of audit committee members, sizes of firms, years of listing, profitability and analyst following of the firms have significantly explain the extent to which segment information was disclosed in Malaysia. Universiti Teknologi MARA Cawangan Selangor 2016-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/30978/1/AJ_JALILA%20JOHARI%20MAR%20B%2016.pdf Johari, Jalila and Selvaraj Devi, Susela and Ramachandra, Sureshchandra (2016) Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra. (2016) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29.html>, 15 (1). pp. 1-26. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/570 |
| spellingShingle | Competition. Monopolistic competition Competition. Production. Wealth Johari, Jalila Selvaraj Devi, Susela Ramachandra, Sureshchandra Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra |
| title | Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra |
| title_full | Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra |
| title_fullStr | Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra |
| title_full_unstemmed | Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra |
| title_short | Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra |
| title_sort | ownership and segment disclosure : moderating effect of competitiveness in malaysia / jalila johari, susela selvaraj devi and sureshchandra ramachandra |
| topic | Competition. Monopolistic competition Competition. Production. Wealth |
| url | https://ir.uitm.edu.my/id/eprint/30978/ https://ir.uitm.edu.my/id/eprint/30978/ |