1. Ahmed, K. & Courtis, J. K. (1999). Associations between Corporate Characteristics and Disclosure Levels in Annual Reports: A Meta-analysis. British Accounting Review, 31(1), 35-61.
2. Altintas, T. (2010). Switching to IFRS 8 and Its Impact on the Turkish Listed Companies. Dumlupinar University Journal of Social Sciences, 2, 98–107.
3. Balakrishnan, K., & Cohen, D. A. (2011). Product market competition and financial accounting misreporting. SSRN Working Paper. Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1927427
4. Benjamin, S. J., Muthaiyah, S., Marathamuthu, M. S., and Murugaiah, U. (2010). A Study of Segment Reporting Practices: A Malaysian Perspective, The Journal of Applied Business Research, 26 (3), 31–41.
5. Berger, P., and Hann, R. (2007). Segment Profitability and the Proprietary and Agency Costs of Disclosure, The Accounting Review, 82 (4), 869 – 906.
6. Berger, P., and Ofek, E. (1995). Diversification’s Effect on Firm Value, Journal of Financial Economics, 37 (1), 39 – 65.
7. Botosan, C,. and Stanford, M. (2005). Managers Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analyst’s Information Environment, The Accounting Review, 80 (3), 751 – 771.
8. Bradbury, M. E. (1992). Voluntary disclosure of financial segment data. Accounting and Finance, 32(1), 15–26.
9. Bugeja, M., Czernkowski, R. and Moran, D. (2015). The Impact of the Management Approach on Segment Reporting, Journal of Business Finance and Accounting, 42 (3) & (4), 310 – 366.
10. Chow, W. L., & Devi, S. S. (2001). Accounting disclosure practices and firm characteristics: Evidence from Malaysia based on segment information disclosure. Paper presented at the 13th Asia Pacific Conference on International Accounting Issues, Rio De Janeiro, Brazil, 28–31 October.
11. Cooke, T. E. (1991). An Assessment of Voluntary Disclosure in the Annual Reports of Japanese Corporations. International Journal of Accounting, 26(3), 174–189.
12. Crawford, L., Extance, H., Helliar, C. and Power, D. (2012). Operating Segments: The Usefulness of IFRS 8, Institute of Chartered Accountants of Scotland Report, Edinburgh: CG UK.
13. Souza, E. J. A., Neto, A. S., Benedicto, G. C., & Mendonça. D. J. (2016). Segment Reporting in Brazil: Factors Influencing the Disclosure. International Journal of Business Management and Economic Research, 7(6), 804–816.
14. Ettredge, M. L., Kwon, S. Y., Smith, D. B., & Stone, M. S. (2006). The effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms. Review of Accounting Studies, 11(1), 91–117. http://doi.org/10.1007/s11142-006-6397-9
15. European Commission (2007). Endorsement of IFRS 8 Operating Segments Analysis of Potential Effects, European Commission Report. Available online at http://ec.europa.eu/internal_market/ accounting/docs/ifrs8-operatingsegments-report.pdf
16. Harris, M. S. (1998). The Association Competition and Managers’ Business Segment Reporting Decisions. Journal of Accounting Research, Spring, 111–128.
17. Hayes, R., and Lundholm, R. (1996). Segment Reporting to the Capital Market in the Presence of a Competitor, Journal of Accounting Research, 34 (2), 261 – 279.
18. Herrmann, D., and Thomas, W. (2000). An Analysis of Segmental Disclosures Under SFAS No. 131 and SFAS No. 14, Accounting Horizons, 14 (3), 287 – 302.
19. Hope, O. K., Kang, T., Thomas, W. B., and Vasvari, F. (2009). The Effects of SFAS 131 Geographic Segment Disclosures by US Multinational Companies on the Valuation of Foreign Earnings, Journal of International Business Studies, 40, 421 – 443.
20. Johari, J. (2017). Post-implementation of MFRS 8 “Operating Segment” among listed firms in Malaysia. SHS Web of Conferences, 34.
21. Kang, H. and Gray, S. (2013). Segment Reporting Practices in Australia: Has IFRS 8 Made a Difference? Australian Accounting Review, 23 (3), 232 – 243.
22. Knutson, P. (1993). Financial Reporting in the 1990s and Beyond, The Association for Investment Management and Research. Charlottesville: USA.
23. Lucchese, M. & Carlo, D. F. (2016). The Impact of IFRS 8 on Segment Disclosure Practice: Panel Evidence from Italy, International Journal of Accounting and Financial Reporting, 6 (1), 96-126.
24. Mateescu, R. (2016). Segment disclosure practices and determinants: Evidence from Romanian listed companies. The International Journal of Management Science and Information Technology, 20, 40–51.
25. McKinnon, J. L., & Dalimunthe, L. (1993). Voluntary disclosure of segment information by Australian diversified companies. Accounting & Finance, 33(1), 33–50.
26. Morris, R., Susilowati, I., & Gray, S. (2012). The Impact of IFRS Adoption versus Non- Adoption on Corporate Disclosure Levels in the Asian Region. American Accounting Association Annual Meeting, American Accounting Association, Washington DC, USA, presented at American Accounting Association Annual Meeting, Washington DC, USA, 04–08 August. http://aaahq.org/AM2012/abstract.cfm? submissionID=3225
27. Nasir, N. M. & Abdullah, S. N. (2004). Information Provided by Accrual and Cash Flow Measures in Determining Firms’ Performance: Malaysian Evidence, American Journal of Applied Sciences, 1 (2), 64-70.
28. Nichols, N., Street, D., and Cereola, S. (2012). An Analysis of the Impact of Adopting IFRS 8 on the Segment Disclosures of European Blue Chip Companies, Journal of International Accounting, Auditing & Taxation, 21 (2), 79 – 105.
29. Parker, C., and Sauer, D. (2009). Understanding Segment Information, Charter, December, 58–59.
30. Devi, S. (2007). MASB ED 57 – Operating Segments: Is This What Analysts’ Want? Accountants Today, October, 56 – 57.
31. Devi, S., & Veerinderjeet, S. (1992). Segmental reporting in Malaysia: Relevance, extent of compliance and disclosure. Akauntan Nasional, 3 & 4 (April), 12–20.
32. Talha, M., & Salim, A. S. A. (2009). What prompts firms to choose between business and geographic segments as a primary segment? Managerial Auditing Journal, 25(1), 17–31.
33. Troberg, P., Kinnunen, J., & Seppänen, H. J. (2010). What drives cross-segment diversity in returns and risks? Evidence from Japanese and US firms. The International Journal of Accounting, 45(1), 44–76.
34. Tse, S. (1989). Attributes of Industry, Industry Segment and Firm-specific Information in Security Valuation, Contemporary Accounting Research, 5 (2), 592 – 614.
35. Nordin, W. H., Noriah, C. A., Asma, N. L. and Hasnah, K. (2005). Determinants of Early Adoption of FRS 114 (Segment Reporting) in Malaysia, Asian Academy of Management Journal, 10 (2), 1 – 20.
36. Watson, A., Shrives, P. & Marston, C. (2002). Voluntary Disclosure of Accounting Ratios in the U.K. The British Accounting Review, 34(4), 289–313.