Institutional investors, risk management and audit committees influence on non-financial risk disclosure
This study examines the complementary or substitution role of audit committee independence (ACInd), risk management committee (RMC) and institutional investors on non-financial risk disclosure (NFRD). While the existing literature provides inconclusive evidence on the individual influences of va...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2022
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| Online Access: | http://journalarticle.ukm.my/20706/1/54874-194332-1-PB.pdf http://journalarticle.ukm.my/20706/ https://ejournal.ukm.my/pengurusan/issue/view/1547 |
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| Institution: | Universiti Kebangsaan Malaysia |
| Language: | English |