Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia

• Main Authors: Wan Hussin, Wan Nordin, Che Adam, Noriah, Lode, Nor Asma, Kamardin, Hasnah
• Format: Conference or Workshop Item
• Language: English
• Published: 2004
• Subjects: HF5601 Accounting
• 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

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.