Purpose – This paper seeks to investigate the level of competitive disadvantage experienced by Malaysian listed companies by disclosing segmental information as required by the new accounting standard on segments disclosure by Malaysian Accounting Standards Board. Design/methodology/approach...

Purpose – To empirically examine the changing pattern of competitive disadvantage experienced by the reporting companies in disclosing segmental information in the Malaysian environment. Design/methodology/approach – The study consists of a final sample of 116 Malaysian companies listed on...

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...

Using 743 Malaysian public listed companies, this study attempts to investigate the impact of corporate governance mechanism on corporate social responsibility (CSR) disclosure level and to examine the difference of CSR disclosure level in government-linked companies and non-government linked...

Employing 451 annual reports of 2006 from Malaysian public listed companies, this study attempts to investigate the organisational factors like company size, its listing status, financial leverage and industrial membership that influence the disclosure of segmental information under the...

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...

This paper investigates the distribution of the cross-sectional earnings per share and changes in earnings per share to exceed two psychological benchmarks that are avoiding losses and avoiding earnings decrease using sample of 4,565 firm years and 1,530 firm years of Malaysian public listed...

In the manufacturing industry, product quality has become a key factor in determining a firm’s success or failure in the global marketplace. Advanced, highly reliable manufacturing methods have made it possible to achieve very high standards of product quality. As a result, more and more firms...

Purpose – The goal of this paper is to examine the development and prospects of internet banking in Bangladesh, which found that lack of infrastructure is the major issues for internet banking. Design/methodology/approach – An overview of newspaper reports, journal articles, workshops and...

The establishment of a public sector enterprise in India is based on socialist philosophy, and socialist philosophy believes in the role of government as an agent for change and entrepreneurial function. A more practical definition of public enterprise is given by Friedmann, (1954) a...