Published in

American Scientific Publishers, Advanced Science Letters, 6(21), p. 1871-1874, 2015

DOI: 10.1166/asl.2015.6140

Links

Tools

Export citation

Search in Google Scholar

Risk Management Committee and Disclosure of Hedging Activities Information Among Malaysian Listed Companies

Journal article published in 2015 by Azrul Bin Abdullah ORCID, Ku Nor Izah Ku Ismail, Norshamshina Mat Isa
This paper is available in a repository.
This paper is available in a repository.

Full text: Download

Red circle
Preprint: archiving forbidden
Red circle
Postprint: archiving forbidden
Red circle
Published version: archiving forbidden
Policy details
Data provided by SHERPA/RoMEO

Abstract

This paper examines therelationship between Risk Management Committee (RMC) characteristics and theextent of hedging activities disclosure within the annual reports of theMalaysian listed companies. In particular, relationships are tested on RMCsize, independence, RMC meeting, RMC gender diversity and RMC training. Ourregression analysis shows that RMC independence significantly and negativelyinfluences the extent of hedging activities information disclosure, while RMCmeeting positively influences the disclosure. The implications of thesefindings are discussed.