Ownership structure effect on the extent of segment disclosure: evidence from Malaysia
This study examines the relationship between family and founding family ownership, government link companies (GLC) ownership, foreign ownership and widely dispersed ownership and segment disclosure provided by Malaysian listed firms. This study presents a more detailed analysis of segment informatio...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2012
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| Online Access: | http://psasir.upm.edu.my/id/eprint/13119/ http://psasir.upm.edu.my/id/eprint/13119/1/13119.pdf |
| _version_ | 1848842024674918400 |
|---|---|
| author | Johari, Jalila S., Devi |
| author_facet | Johari, Jalila S., Devi |
| author_sort | Johari, Jalila |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This study examines the relationship between family and founding family ownership, government link companies (GLC) ownership, foreign ownership and widely dispersed ownership and segment disclosure provided by Malaysian listed firms. This study presents a more detailed analysis of segment information disclosure by utilizing both financial and non-financial data to compute the segment disclosure index that is a more robust measure of segment disclosure. We find that the increase in the family and founding family ownership influences the segment disclosure, while the GLC, foreign ownership and widely dispersed ownership have no significant effect on the segment disclosure. We also find that size of the audit firm; listing status and leverage have a significant effect on the segment disclosure. |
| first_indexed | 2025-11-15T07:52:33Z |
| format | Article |
| id | upm-13119 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T07:52:33Z |
| publishDate | 2012 |
| publisher | Elsevier |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-131192016-02-10T04:06:59Z http://psasir.upm.edu.my/id/eprint/13119/ Ownership structure effect on the extent of segment disclosure: evidence from Malaysia Johari, Jalila S., Devi This study examines the relationship between family and founding family ownership, government link companies (GLC) ownership, foreign ownership and widely dispersed ownership and segment disclosure provided by Malaysian listed firms. This study presents a more detailed analysis of segment information disclosure by utilizing both financial and non-financial data to compute the segment disclosure index that is a more robust measure of segment disclosure. We find that the increase in the family and founding family ownership influences the segment disclosure, while the GLC, foreign ownership and widely dispersed ownership have no significant effect on the segment disclosure. We also find that size of the audit firm; listing status and leverage have a significant effect on the segment disclosure. Elsevier 2012 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/13119/1/13119.pdf Johari, Jalila and S., Devi (2012) Ownership structure effect on the extent of segment disclosure: evidence from Malaysia. Procedia Economics and Finance, 2. pp. 247-256. ISSN 2212-5671 10.1016/S2212-5671(12)00085-8 |
| spellingShingle | Johari, Jalila S., Devi Ownership structure effect on the extent of segment disclosure: evidence from Malaysia |
| title | Ownership structure effect on the extent of segment disclosure: evidence from Malaysia |
| title_full | Ownership structure effect on the extent of segment disclosure: evidence from Malaysia |
| title_fullStr | Ownership structure effect on the extent of segment disclosure: evidence from Malaysia |
| title_full_unstemmed | Ownership structure effect on the extent of segment disclosure: evidence from Malaysia |
| title_short | Ownership structure effect on the extent of segment disclosure: evidence from Malaysia |
| title_sort | ownership structure effect on the extent of segment disclosure: evidence from malaysia |
| url | http://psasir.upm.edu.my/id/eprint/13119/ http://psasir.upm.edu.my/id/eprint/13119/ http://psasir.upm.edu.my/id/eprint/13119/1/13119.pdf |