A quality of segmental disclosure: a case study in Malaysia

Mohammad Talha, Abdullah Sallehhuddin and Junaini Mohammed

International Journal of Financial Services Management, 2007, vol. 2, issue 3, 235-253

Abstract: In response to the concern of various financial information users regarding segmental disclosure, the Malaysian Accounting Standards Board (MASB) issued MASB 22, Segment Reporting in 2000. It became effective for the accounting year beginning on or after 1 January 2002. This paper attempts to examine the quality of segmental disclosure of 116 public listed companies at Malaysian Bourse, previously known as Kuala Lumpur Stock Exchange, for a year between 2000 and 2002. The quality of segmental disclosure is measured using the Weighted Average Correlation (WAC) technique. The findings indicate significant changes of quality of disclosure with the introduction of MASB 22, Segment Reporting. However, the generalisation of analysis remains a concern owing to inherent limitations, such as the number in the sample and the existence of material judgments in segmental information provided by the companies under study.

Keywords: accounting standards; international accounting standard bodies; national accounting standard body; segmental disclosure quality; segmental information disclosure; segmental reporting; Malaysia; financial services. (search for similar items in EconPapers)
Date: 2007
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=14994 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijfsmg:v:2:y:2007:i:3:p:235-253

Access Statistics for this article

More articles in International Journal of Financial Services Management from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().