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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...

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Main Authors: Wan Hussin, Wan Nordin, Che Adam, Noriah, Lode, Nor Asma, Kamardin, Hasnah
Format: Conference or Workshop Item
Language:English
Published: 2004
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/11788/1/Wan%20Nordin.pdf
http://repo.uum.edu.my/11788/
http://www.cb.cityu.edu.hk/research/apjae/document/APJAE_Sympoisum_2004_Report.pdf
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id my.uum.repo.11788
record_format eprints
spelling my.uum.repo.117882014-08-05T07:38:30Z http://repo.uum.edu.my/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 http://repo.uum.edu.my/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
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
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
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.
format Conference or Workshop Item
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
title 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_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_sort board characteristics and early adoption of masb 22 (segment reporting) in malaysia
publishDate 2004
url http://repo.uum.edu.my/11788/1/Wan%20Nordin.pdf
http://repo.uum.edu.my/11788/
http://www.cb.cityu.edu.hk/research/apjae/document/APJAE_Sympoisum_2004_Report.pdf
_version_ 1644280737444134912
score 13.211869

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