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Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia


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. .


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.

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Additional Metadata

Item Type: Conference or Workshop Item (Paper)
Divisions: Faculty of Economics and Management
DOI Number: https://doi.org/10.1051/shsconf/20173407008
Publisher: EDP Sciences
Keywords: Post-implementation; MFRS 8, Operating segment; Firms; Malaysia
Depositing User: Nurul Ainie Mokhtar
Date Deposited: 08 Nov 2018 06:56
Last Modified: 08 Nov 2018 06:56
Altmetrics: http://www.altmetric.com/details.php?domain=psasir.upm.edu.my&doi=10.1051/shsconf/20173407008
URI: http://psasir.upm.edu.my/id/eprint/53672
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