Institutional investors, risk management and audit committees influence on non-financial risk disclosure

• Main Authors: Adibah Jamil,, Mohamat Sabri Hassan,, Norman Mohd Saleh,, Rubayah Yakob,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2022
• 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

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...