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

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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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: http://repo.uum.edu.my/id/eprint/11788

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