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 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...

Financial information dissemination is the need of the hour in the globalised scenario for meeting the needs of shareholders. This research seeks to identify the perceived usefulness of statutory, voluntary information and audit assurance (AA) disseminated on the internet to the shareholders....