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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2005
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| Subjects: | |
| Online Access: | http://eprints.usm.my/35845/1/AAMJ_10-2-1.pdf |