Risk management committee and disclosure of hedging activities information among Malaysian listed companies

Risk management committee and disclosure of hedging activities information among Malaysian listed companies

This paper examines the relationship between Risk Management Committee (RMC) characteristics and the extent of hedging activities disclosure within the annual reports of the Malaysian listed companies.In particular, relationships are tested on RMC size, independence, RMC meeting, RMC gender diversit...

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Main Authors: Abdullah, Azrul, Ku Ismail, Ku Nor Izah, Mat Isa, Norshamshina
Format: Article
Published: American Scientific Publishers 2015
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/16472/
http://doi.org/10.1166/asl.2015.6140
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Institution: Universiti Utara Malaysia
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spelling my.uum.repo.164722016-04-12T04:53:06Z http://repo.uum.edu.my/16472/ Risk management committee and disclosure of hedging activities information among Malaysian listed companies Abdullah, Azrul Ku Ismail, Ku Nor Izah Mat Isa, Norshamshina HF5601 Accounting This paper examines the relationship between Risk Management Committee (RMC) characteristics and the extent of hedging activities disclosure within the annual reports of the Malaysian listed companies.In particular, relationships are tested on RMC size, independence, RMC meeting, RMC gender diversity and RMC training.Our regression analysis shows that RMC independence significantly and negatively influences the extent of hedging activities information disclosure, while RMC meeting positively influences the disclosure.The implications of these findings are discussed. American Scientific Publishers 2015 Article PeerReviewed Abdullah, Azrul and Ku Ismail, Ku Nor Izah and Mat Isa, Norshamshina (2015) Risk management committee and disclosure of hedging activities information among Malaysian listed companies. Advanced Science Letters, 21 (6). pp. 1871-1874. ISSN 1936-6612 http://doi.org/10.1166/asl.2015.6140 doi:10.1166/asl.2015.6140
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/
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Abdullah, Azrul
Ku Ismail, Ku Nor Izah
Mat Isa, Norshamshina
Risk management committee and disclosure of hedging activities information among Malaysian listed companies
description This paper examines the relationship between Risk Management Committee (RMC) characteristics and the extent of hedging activities disclosure within the annual reports of the Malaysian listed companies.In particular, relationships are tested on RMC size, independence, RMC meeting, RMC gender diversity and RMC training.Our regression analysis shows that RMC independence significantly and negatively influences the extent of hedging activities information disclosure, while RMC meeting positively influences the disclosure.The implications of these findings are discussed.
format Article
author Abdullah, Azrul
Ku Ismail, Ku Nor Izah
Mat Isa, Norshamshina
author_facet Abdullah, Azrul
Ku Ismail, Ku Nor Izah
Mat Isa, Norshamshina
author_sort Abdullah, Azrul
title Risk management committee and disclosure of hedging activities information among Malaysian listed companies
title_short Risk management committee and disclosure of hedging activities information among Malaysian listed companies
title_full Risk management committee and disclosure of hedging activities information among Malaysian listed companies
title_fullStr Risk management committee and disclosure of hedging activities information among Malaysian listed companies
title_full_unstemmed Risk management committee and disclosure of hedging activities information among Malaysian listed companies
title_sort risk management committee and disclosure of hedging activities information among malaysian listed companies
publisher American Scientific Publishers
publishDate 2015
url http://repo.uum.edu.my/16472/
http://doi.org/10.1166/asl.2015.6140
_version_ 1644281978341556224

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