Kerelevanan Nilai Pelaporan Segmen di Malaysia

School of Accounting
Faculty of Economics & Business
Universiti Kebangsaan Malaysia

sabril@ukm.my


Abstract

Prior studies indicated that segment reporting is relevant for assessing risk and returns of firms with diversified activities and operated in multi location. Therefore, several improvements were introduced to ensure firms are more transparent in providing segment reporting. In Malaysia, in line with the development at international level, Malaysian Accounting Standards Board (MASB) has issued MASB 22 Segment Reporting in 2002 to replace lAS 14 Segment Reporting, which has been said contain with several drawback. The aim of this study is to examine whether segment information as reported under MASB 22 is relevant and useful (value relevance) in decision making. Specifically, the present study attempts to examine the value relevance of segment earnings and net book value. The results indicate that segment earnings and net book value are value relevant. However, the value relevant of segment net book value is limited to certain situation. Sensitivity analysis supports these findings. Consistence with previous studies, this study found that segment earnings and net book value do not have incremental explanatory power. This suggests that although segment earnings and net book value are value relevant, investors still consider firm s net book value and earnings important in determining firm’s value.

Keywords

Citation

Tuan Bue, G., Hassan, M. S., & Md Nor, H. (2008). Kerelevanan Nilai Pelaporan Segmen di Malaysia. Jurnal Pengurusan, 27, 21–47.

@article{bue2008kerelevenan,
  title={Kerelevanan Nilai Pelaporan Segmen di Malaysia},
  author={Tuan Bue, Goh and Hassan, Mohamat Sabri and Md Nor, Hamezah},
  journal={Jurnal Pengurusan},
 

volume={27},
  number={},
  pages={21—47},
  year={2008},
  doi={},
  publisher={Penerbit UKM},
}

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27 (2008) 21 – 47

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