Record Details

Segment Disclosures of Listed Companies in The Stock Exchange of Thailand

WMS Journal of Management

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Field Value
 
Title Segment Disclosures of Listed Companies in The Stock Exchange of Thailand
 
Creator Pratoomsri, Lattawan
Suttipun, Muttanachai
 
Subject —
Segment Disclosure, the International Financial Reporting Standards, Stock Exchange of Thailand, Legitimacy Theory
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Description This study aims to investigate the extent of segment disclosure of listed companies in the Stock Exchange of Thailand during 2012 to 2013, to test the difference of segment disclosure between before and after the introduction of the International Financial Reporting Standards No.8: segment disclosure (IFRS8). The samples used in this study are 197 firms. Use working paper developed in accordance with the Financial Reporting 8 Operating Segments. Statistical methods used to analyze the frequency, percentage, average, standard deviation and data analysis consists of paired sample t-test. The result in during 2012 to 2013, disclosure of segment operating each item disclosed an average increase of all items. In addition, the findings based on paired sample t-test indicated that there were the significant differences about the index of segment disclosure in annual reports of Thai listed companies during before and after the introduction of IFRS8.
 
Publisher WMS Journal of Management
 
Contributor —
 
Date 2016-09-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Original Articles Commentary
 
Format application/pdf
 
Identifier http://www.tci-thaijo.org/index.php/wms/article/view/67732
 
Source WMS Journal of Management; Vol 5, No 3 (2016); 11-21
2286-718X
 
Relation http://www.tci-thaijo.org/index.php/wms/article/view/67732/55248
 
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