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

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. Management & Accounting Review (MAR), 15 (1). pp. 1-26. ISSN 2550-1895

Abstract

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Johari, Jalila
UNSPECIFIED
Selvaraj Devi, Susela
UNSPECIFIED
Ramachandra, Sureshchandra
UNSPECIFIED
Subjects: H Social Sciences > HB Economic Theory. Demography > Competition. Production. Wealth > Competition. Monopolistic competition
H Social Sciences > HB Economic Theory. Demography > Competition. Production. Wealth
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review (MAR)
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 15
Number: 1
Page Range: pp. 1-26
Keywords: Segment disclosure, ownership concentration, emerging market, competitiveness
Date: June 2016
URI: https://ir.uitm.edu.my/id/eprint/30978
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30978

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