Staff View: Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia

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...

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Main Authors:	Wan Hussin, Wan Nordin, Che Adam, Noriah, Lode, Nor Asma
Format:	Article
Language:	English
Published:	Asian Academy of Management (AAM) 2005
Subjects:	HD28-70 Management. Industrial Management
Online Access:	http://eprints.usm.my/35845/1/AAMJ_10-2-1.pdf http://eprints.usm.my/35845/ http://web.usm.my/aamj/10.2.2005/AAMJ%2010-2-1.pdf
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id	my.usm.eprints.35845
record_format	eprints
spelling	my.usm.eprints.35845 http://eprints.usm.my/35845/ Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia Wan Hussin, Wan Nordin Che Adam, Noriah Lode, Nor Asma HD28-70 Management. Industrial Management 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, and (5) firm growth rate. Using a sample of 32 early adopters and without differentiating whether they disclose the required segment information in full or partially and a control group of 32 non early adopters, our findings indicate company with higher proportion of non executive directors, particularly non independent non executives, is more likely to adopt FRS 114 before the effective date. When early adopters are further classified into full or partial adopters, the result shows that full early adopters are significantly larger (in terms of total assets) than non early adopters. However, when comparing between partial early adopters and non early adopters, the evidence suggests that partial early adopters are significantly smaller in size than non early adopters. We find no evidence to indicate that there are significant differences between full early adopters, partial early adopters and non early adopters in terms of board size, board leadership, independent directors, audit firm size, leverage and firm growth rate. Asian Academy of Management (AAM) 2005 Article PeerReviewed application/pdf en http://eprints.usm.my/35845/1/AAMJ_10-2-1.pdf Wan Hussin, Wan Nordin and Che Adam, Noriah and Lode, Nor Asma (2005) Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia. Asian Academy of Management Journal (AAMJ), 10 (2). pp. 1-20. ISSN 1394-2603 http://web.usm.my/aamj/10.2.2005/AAMJ%2010-2-1.pdf
institution	Universiti Sains Malaysia
building	Hamzah Sendut Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Sains Malaysia
content_source	USM Institutional Repository
url_provider	http://eprints.usm.my/
language	English
topic	HD28-70 Management. Industrial Management
spellingShingle	HD28-70 Management. Industrial Management Wan Hussin, Wan Nordin Che Adam, Noriah Lode, Nor Asma Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia
description	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, and (5) firm growth rate. Using a sample of 32 early adopters and without differentiating whether they disclose the required segment information in full or partially and a control group of 32 non early adopters, our findings indicate company with higher proportion of non executive directors, particularly non independent non executives, is more likely to adopt FRS 114 before the effective date. When early adopters are further classified into full or partial adopters, the result shows that full early adopters are significantly larger (in terms of total assets) than non early adopters. However, when comparing between partial early adopters and non early adopters, the evidence suggests that partial early adopters are significantly smaller in size than non early adopters. We find no evidence to indicate that there are significant differences between full early adopters, partial early adopters and non early adopters in terms of board size, board leadership, independent directors, audit firm size, leverage and firm growth rate.
format	Article
author	Wan Hussin, Wan Nordin Che Adam, Noriah Lode, Nor Asma
author_facet	Wan Hussin, Wan Nordin Che Adam, Noriah Lode, Nor Asma
author_sort	Wan Hussin, Wan Nordin
title	Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia
title_short	Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia
title_full	Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia
title_fullStr	Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia
title_full_unstemmed	Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia
title_sort	determinants of early adoption of frs 114 (segment reporting) in malaysia
publisher	Asian Academy of Management (AAM)
publishDate	2005
url	http://eprints.usm.my/35845/1/AAMJ_10-2-1.pdf http://eprints.usm.my/35845/ http://web.usm.my/aamj/10.2.2005/AAMJ%2010-2-1.pdf
_version_	1643708613643993088
score	13.211869

Determinants Of Early Adoption Of Frs 114 (Segment Reporting) In Malaysia

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