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

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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...

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Bibliographic Details
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:	https://ir.uitm.edu.my/id/eprint/30978/

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