This study aims to examine the extent and variety of operating segment disclosure among Malaysian public listed companies following the adoption of a new standard MFRS 8 Operating Segment. It further investigates the associations between firm characteristics (firm size, profitability and industrial membership) and the level of compliance to MFRS 8. Using content analysis on a final sample of 97 public listed firms on Bursa Malaysia, the results show that the average level of disclosure on operating segment is 73% and that the most reported items are both profit and loss, and external revenue at 8.56% respectively. Meanwhile, the highest segmental information disclosure variety is found to be 11 out of 16 items with only 20.62% firmsfound to comply with such disclosure variety. The results also indicate that industrial membership affects the level of segmental reporting compliance. The research outcomes serve as a valuable benchmark for comparison with other emerging nations in terms of.....

985 hits