Talha, Mohammad; Sallehhuddin, Abdullah; Madani, Haider H. - In: International Journal of Managerial and Financial Accounting 1 (2009) 3, pp. 305-319
This study aims to investigate whether competitive disadvantage is experienced by Malaysian companies as they disclose segmental information under the new accounting standard known as FRS 114, Segment Reporting. The study consists of 374 Malaysian publicly listed companies which disclosed...