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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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id	my.uum.repo.16472
record_format	eprints
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
score	13.149126

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

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