Wan Nordin Wan Hussin, Noriah Che Adam, Noriah Che Adam, & Nor Asma Lode. (2005). DETERMINANTS OF EARLY ADOPTION OF FRS 114 (SEGMENT REPORTING) IN MALAYSIA. Asian Academy of Management Journal, 10(2), 1–20. https://ejournal.usm.my/aamj/article/view/aamj_vol10-no-2-2005_1