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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:	Wan Hussin, Wan Nordin, Che Adam, Noriah, Lode, Nor Asma
格式:	Article
语言:	English
出版:	Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia 2005
主题:	HF5601 Accounting
在线阅读:	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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