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, a...

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Bibliographic Details
Main Authors: Wan Hussin, Wan Nordin (Author), Che Adam, Noriah (Author), Lode, Nor Asma (Author)
Format: Article
Language:English
Published: Asian Academy of Management (AAM), 2005.
Subjects:
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