| Summary: | 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.
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