Do voluntary corporate risk disclosures and board leadership effectiveness predict firm performance? The moderating role of audit committee financial expertise in Malaysia

• Main Authors: Wahh, Wong Baan, Abdullah, Mazni, Khin, Edward Wong Sek
• Format: Article
• Published: De La Salle University, Manila, Philippines 2021
• Subjects: HG Finance
• Online Access: http://eprints.um.edu.my/35531/
• Institution: Universiti Malaya

Deficiencies in the quality of risk reporting impede investors’ ability to make well-informed investment decisions. In the wake of unexpected corporate collapses, calls for a greater amount of voluntary risk disclosures by the regulators are entirely legitimate, in the expectation that improved risk...