Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia
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 e...
| Main Authors: | , , , |
|---|---|
| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2004
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/11788/1/Wan%20Nordin.pdf |
| _version_ | 1803626302968692736 |
|---|---|
| author | Wan Hussin, Wan Nordin Che Adam, Noriah Lode, Nor Asma Kamardin, Hasnah |
| author_facet | Wan Hussin, Wan Nordin Che Adam, Noriah Lode, Nor Asma Kamardin, Hasnah |
| author_sort | Wan Hussin, Wan Nordin |
| collection | UUM |
| description | 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. |
| first_indexed | 2024-07-04T05:48:01Z |
| format | Conference or Workshop Item |
| id | uum-11788 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:48:01Z |
| publishDate | 2004 |
| record_format | dspace |
| spelling | uum-117882014-08-05T07:38:30Z https://repo.uum.edu.my/id/eprint/11788/ Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia Wan Hussin, Wan Nordin Che Adam, Noriah Lode, Nor Asma Kamardin, Hasnah HF5601 Accounting 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. 2004 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/11788/1/Wan%20Nordin.pdf 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. http://www.cb.cityu.edu.hk/research/apjae/document/APJAE_Sympoisum_2004_Report.pdf |
| spellingShingle | HF5601 Accounting Wan Hussin, Wan Nordin Che Adam, Noriah Lode, Nor Asma Kamardin, Hasnah Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia |
| title | Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia |
| title_full | Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia |
| title_fullStr | Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia |
| title_full_unstemmed | Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia |
| title_short | Board characteristics and early adoption of MASB 22 (segment reporting) in Malaysia |
| title_sort | board characteristics and early adoption of masb 22 segment reporting in malaysia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/11788/1/Wan%20Nordin.pdf |
| work_keys_str_mv | AT wanhussinwannordin boardcharacteristicsandearlyadoptionofmasb22segmentreportinginmalaysia AT cheadamnoriah boardcharacteristicsandearlyadoptionofmasb22segmentreportinginmalaysia AT lodenorasma boardcharacteristicsandearlyadoptionofmasb22segmentreportinginmalaysia AT kamardinhasnah boardcharacteristicsandearlyadoptionofmasb22segmentreportinginmalaysia |