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 |