Determinants of early adoption of FRS 114 (Segment reporting) in Malaysia
This study seeks to find out whether there are systematic differences between early adopters and a matched control group of non early adopters of FRS 114 (Segment Reporting) based on the following company characteristics: (1) firm size, (2) board characteristics, (3) leverage, (4) audit firm size, a...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia
2005
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/2907/1/AAMJ%252010-2-1.pdf http://repo.uum.edu.my/2907/ http://web.usm.my/aamj/12.1.2007/AAMJ%2012-1-2.pdf |
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