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: text
• Published: Animo Repository 2021
• Subjects: Risk disclosure; Board Leadership Effectiveness; Firm performance; Malaysian Code of Corporate Governance; Structural Equation Modeling
• Online Access: https://animorepository.dlsu.edu.ph/apssr/vol21/iss4/28; https://animorepository.dlsu.edu.ph/context/apssr/article/1454/viewcontent/RA_2011.pdf
• Institution: De La Salle University

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...