Determinants of early adoption of FRS 114 (Segment reporting) in Malaysia

Determinants of early adoption of FRS 114 (Segment reporting) in Malaysia

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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, a...

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Bibliographic Details
Main Authors: Wan Hussin, Wan Nordin, Che Adam, Noriah, Lode, Nor Asma
Format: Article
Language:English
Published: Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia 2005
Subjects:
HF5601 Accounting
Online Access:https://repo.uum.edu.my/id/eprint/2907/1/AAMJ%252010-2-1.pdf

Internet

https://repo.uum.edu.my/id/eprint/2907/1/AAMJ%252010-2-1.pdf

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