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...
| Main Author: | Johari, Jalila |
|---|---|
| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
EDP Sciences
2017
|
| 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 |
Similar Items
Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia
by: Johari, Jalila
Published: (2017)
by: Johari, Jalila
Published: (2017)
Investigating the early implementation of MFRS 136 disclosure among top 50 firms in Malaysia
by: Aisyah Abdul Rahman,, et al.
Published: (2017)
by: Aisyah Abdul Rahman,, et al.
Published: (2017)
Investigating the Early Implementation of MFRS136 Disclosure among Top 50 Firms in Malaysia
by: Abdul Rahman, Aisyah, et al.
Published: (2017)
by: Abdul Rahman, Aisyah, et al.
Published: (2017)
The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
by: Ahmad, Maslina, et al.
Published: (2015)
by: Ahmad, Maslina, et al.
Published: (2015)
The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
by: Ahmad, Maslina, et al.
Published: (2016)
by: Ahmad, Maslina, et al.
Published: (2016)
Corporate governance impact on integrated reporting disclosure quality: evidence from preand post-COVID-19 on Chinese listed firms
by: Siyuan, Yang, et al.
Published: (2024)
by: Siyuan, Yang, et al.
Published: (2024)
Does hedge accounting reduce earnings volatility? Evidence from the implementation of MFRS no. 9 in Malaysia two export-oriented industries
by: Soh, Siong Ching
Published: (2020)
by: Soh, Siong Ching
Published: (2020)
Relationship between the industry specialist auditors and
financial reporting timeliness under MFRS
by: Puat Nelson, Sherliza, et al.
Published: (2019)
by: Puat Nelson, Sherliza, et al.
Published: (2019)
Ownership structure effect on the extent of segment disclosure: evidence from Malaysia
by: Johari, Jalila, et al.
Published: (2012)
by: Johari, Jalila, et al.
Published: (2012)
Post-regulation effect on factors driving environmental disclosures among Chinese listed firms
by: Yekini, Kemi C., et al.
Published: (2018)
by: Yekini, Kemi C., et al.
Published: (2018)
Moderating effect of competitiveness on the relationship between ownership and segment disclosure: Evidence from Malaysia and selected developed Australasian Markets / Jalila Johari
by: Jalila , Johari
Published: (2015)
by: Jalila , Johari
Published: (2015)
Income Smoothing Practices Among Listed Firms in Malaysia
by: Mohamad, Nor Raihan
Published: (2001)
by: Mohamad, Nor Raihan
Published: (2001)
Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
by: Anifowose, Mutalib, et al.
Published: (2017)
by: Anifowose, Mutalib, et al.
Published: (2017)
Theoretical view of the relationship between ownership structure and the quality of segment disclosure.
by: Johari, Jalila, et al.
Published: (2013)
by: Johari, Jalila, et al.
Published: (2013)
The Impact of Mergers and Acquisitions on Firms’ Operating Performance: Evidence from Chinese Listed Companies.
by: Li, Ye
Published: (2014)
by: Li, Ye
Published: (2014)
The effect of board attributes, audit committee attributes and ceo duality on the extent of segment disclosure : evidence from Malaysia.
by: Johari, Jalila, et al.
Published: (2012)
by: Johari, Jalila, et al.
Published: (2012)
Socially responsible investment and factors influencing its implementation practices among listed oil and gas firms in Ghana
by: Cudjoe, Mawuena Akosua
Published: (2020)
by: Cudjoe, Mawuena Akosua
Published: (2020)
Predicting corporate failure of Malaysia Listed firm
by: Wong, Colin Tiing Ping
Published: (2013)
by: Wong, Colin Tiing Ping
Published: (2013)
Earnings Management in Small Listed Firms in Malaysia
by: Shamsul Nahar Abdullah,
Published: (2018)
by: Shamsul Nahar Abdullah,
Published: (2018)
Ownership and segment disclosure : moderating effect of competitiveness in Malaysia / Jalila Johari, Susela Selvaraj Devi and Sureshchandra Ramachandra
by: Johari, Jalila, et al.
Published: (2016)
by: Johari, Jalila, et al.
Published: (2016)
Cross-listing and the scope of the firm
by: Peng, Mike, et al.
Published: (2014)
by: Peng, Mike, et al.
Published: (2014)
The association of listed family firms and listed government related companies with the firms' performances in Malaysia / Nursyafika Hj Mohd Yusoff
by: Hj Mohd Yusoff, Nursyafika
Published: (2013)
by: Hj Mohd Yusoff, Nursyafika
Published: (2013)
Social media on business strategies and impact on firm performance
by: Johari, Jalila, et al.
Published: (2022)
by: Johari, Jalila, et al.
Published: (2022)
Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption
by: Taylor, Grantley J.
Published: (2008)
by: Taylor, Grantley J.
Published: (2008)
Board interlocks and corporate performance among firms listed abroad
by: Peng, Mike, et al.
Published: (2015)
by: Peng, Mike, et al.
Published: (2015)
The effect of firm size on the profitability of the wood- based firms listed in Bursa Malaysia
by: Govindasamy, Sivadass
Published: (2019)
by: Govindasamy, Sivadass
Published: (2019)
Risk disclosure and firm performance of Malaysia listed companies
by: Chan,, Hui Lun,
Published: (2015)
by: Chan,, Hui Lun,
Published: (2015)
Effect of board diversity on corporate governance structure and operating performance: evidence from the UK listed firms*
by: Alabede, James Oladapo
Published: (2016)
by: Alabede, James Oladapo
Published: (2016)
Infrastructure Futures Post-Roe 8
by: Newman, Peter
Published: (2017)
by: Newman, Peter
Published: (2017)
Corporate communication for Vietnamese listed firms
by: Scully, Glennda, et al.
Published: (2011)
by: Scully, Glennda, et al.
Published: (2011)
International Cross-Listing of Chinese Firms
by: Liu, Li Xian
Published: (2014)
by: Liu, Li Xian
Published: (2014)
The Effect of Corporate Governance on Firm Value of Listed Firms in China
by: Cao, Xiaowen
Published: (2021)
by: Cao, Xiaowen
Published: (2021)
The impact of new regulations on earnings management among Malaysian listed firms
by: Abdullah, Shamsul Nahar, et al.
Published: (2014)
by: Abdullah, Shamsul Nahar, et al.
Published: (2014)
Prevalence and Effectiveness of Derivatives Usage among Listed Nonfinancial Malaysian Firms
by: Lee, Simmon Kok Hui
Published: (2014)
by: Lee, Simmon Kok Hui
Published: (2014)
Socially responsible investment practices and implementation approaches: a case study of listed extractive firms in Ghana
by: Cudjoe, Mawuena Akosua, et al.
Published: (2023)
by: Cudjoe, Mawuena Akosua, et al.
Published: (2023)
Carbon disclosure and firm value in UK listed firms from 2018 to 2021: evidence from UK listed firms in FTSE100 index
by: Treethepvilai, Ketwasa
Published: (2022)
by: Treethepvilai, Ketwasa
Published: (2022)
Post Fraud: An Empirical Study of Firms In Malaysia
by: Puat Nelson, Sherliza
Published: (2012)
by: Puat Nelson, Sherliza
Published: (2012)
Capital Structure and Firms’ performance: Evidence form UK Listed Firms
by: Jin, Han
Published: (2010)
by: Jin, Han
Published: (2010)
Firm investment and bank health: evidence from Malaysian listed firms.
by: Masturah Ma'in,, et al.
Published: (2012)
by: Masturah Ma'in,, et al.
Published: (2012)
Does market integration promote to firm information efficiency? Empirical evidence for Malaysia listed firms
by: Tai, Kui Guan, et al.
Published: (2017)
by: Tai, Kui Guan, et al.
Published: (2017)
Similar Items
-
Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia
by: Johari, Jalila
Published: (2017) -
Investigating the early implementation of MFRS 136 disclosure among top 50 firms in Malaysia
by: Aisyah Abdul Rahman,, et al.
Published: (2017) -
Investigating the Early Implementation of MFRS136 Disclosure among Top 50 Firms in Malaysia
by: Abdul Rahman, Aisyah, et al.
Published: (2017) -
The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
by: Ahmad, Maslina, et al.
Published: (2015) -
The association between industry specialist auditor and financial reporting timeliness- post MFRS Period
by: Ahmad, Maslina, et al.
Published: (2016)