Wan Hussin, Wan Nordin and Che Adam, Noriah and Lode, Nor Asma and Kamardin, Hasnah (2004) Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia. In: Asia-Pacific Journal of Accounting & Economics Symposium, 5-6 January 2004, Mutiara Hotel, Kuala Lumpur, Malaysia.

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Abstract

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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Asia-Pacific Journal of Accounting & Economics ISSN : 1608-1625 (Print), 2164-2257 (Online)
Uncontrolled Keywords:	Board characteristics; Early adopt; Segment; Malaysia
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	College of Business
Depositing User:	Prof. Dr. Wan Nordin Wan Hussin
Date Deposited:	05 Aug 2014 07:38
Last Modified:	05 Aug 2014 07:38
URI:	https://repo.uum.edu.my/id/eprint/11788

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