Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia
This study examined the level of disclosure among Malaysian listed firms with respect to segment reporting under new accounting standard MFRS 8 (IFRS 8). It also aimed to determine how these firms defined the chief operating decision maker (CODM) during the disclosure of segment information. Study...
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| Format: | Conference or Workshop Item |
| Language: | English |
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EDP Sciences
2017
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| Online Access: | http://psasir.upm.edu.my/id/eprint/53672/ http://psasir.upm.edu.my/id/eprint/53672/1/Post-implementation%20of%20MFRS%208.pdf |
| _version_ | 1848852346354794496 |
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| author | Johari, Jalila |
| author_facet | Johari, Jalila |
| author_sort | Johari, Jalila |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | This study examined the level of disclosure among Malaysian listed firms with respect to segment reporting under new accounting standard MFRS 8 (IFRS 8). It also aimed to determine how these firms defined the chief operating decision maker (CODM) during the disclosure
of segment information. Study results showed that the way firms disclosed segment information tended to vary between companies, since disclosure was dependent on company management purposes and business activities. The results also showed that only a few Malaysian firms supply
information about their CODM. In summary, this study provides a fairly up-to-date description of the status of segment disclosure post-implementation of MFRS 8. |
| first_indexed | 2025-11-15T10:36:37Z |
| format | Conference or Workshop Item |
| id | upm-53672 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T10:36:37Z |
| publishDate | 2017 |
| publisher | EDP Sciences |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-536722018-11-08T06:56:51Z http://psasir.upm.edu.my/id/eprint/53672/ Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia Johari, Jalila This study examined the level of disclosure among Malaysian listed firms with respect to segment reporting under new accounting standard MFRS 8 (IFRS 8). It also aimed to determine how these firms defined the chief operating decision maker (CODM) during the disclosure of segment information. Study results showed that the way firms disclosed segment information tended to vary between companies, since disclosure was dependent on company management purposes and business activities. The results also showed that only a few Malaysian firms supply information about their CODM. In summary, this study provides a fairly up-to-date description of the status of segment disclosure post-implementation of MFRS 8. EDP Sciences 2017 Conference or Workshop Item PeerReviewed text en http://psasir.upm.edu.my/id/eprint/53672/1/Post-implementation%20of%20MFRS%208.pdf Johari, Jalila (2017) Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia. In: The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 Nov. 2016, Kuching Sarawak, Malaysia. . https://www.shs-conferences.org/articles/shsconf/abs/2017/02/contents/contents.html 10.1051/shsconf/20173407008 |
| spellingShingle | Johari, Jalila Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_full | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_fullStr | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_full_unstemmed | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_short | Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia |
| title_sort | post-implementation of mfrs 8 “operating segment” among listed firms in malaysia |
| url | http://psasir.upm.edu.my/id/eprint/53672/ http://psasir.upm.edu.my/id/eprint/53672/ http://psasir.upm.edu.my/id/eprint/53672/ http://psasir.upm.edu.my/id/eprint/53672/1/Post-implementation%20of%20MFRS%208.pdf |