Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia
This study examines whether there are systematic differences between early adopters and a matched control group of non-early adopters of Malaysian Accounting Standards Board 22 on segment reporting.Using a sample of 32 early adopters and a matched-pair of non-early adopters, our findings show that e...
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| Main Authors: | , , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2004
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/11788/1/Wan%20Nordin.pdf http://repo.uum.edu.my/11788/ http://www.cb.cityu.edu.hk/research/apjae/document/APJAE_Sympoisum_2004_Report.pdf |
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| Summary: | This study examines whether there are systematic differences between early adopters and a matched control group of non-early adopters of Malaysian Accounting Standards Board 22 on segment reporting.Using a sample of 32 early adopters and a matched-pair of non-early adopters, our findings show that early adopters have significantly higher proportion of non-executive directors, particularly non- independent non-executives, than non-early adopters.Further analysis shows that fill early adopters are significantly larger in size than non-early adopters, but partial early adopters are significantly smaller in size than
non-early adopters.Furthermore, partial
adopters also tend to have significantly greater proportion of non-executive directors
(especially non-independent) than non-early adopters. |
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