Determinants of early adoption of FRS 114 (Segment reporting) in Malaysia

• Main Authors: Wan Hussin, Wan Nordin, Che Adam, Noriah, Lode, Nor Asma
• 格式: Article
• 語言: English
• 出版: Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia 2005
• 主題: HF5601 Accounting
• 在線閱讀: 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

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...