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

• 主要な著者: Abdullah, Azrul, Ku Ismail, Ku Nor Izah, Mat Isa, Norshamshina
• フォーマット: 論文
• 出版事項: American Scientific Publishers 2015
• 主題: HF5601 Accounting
• オンライン･アクセス: http://repo.uum.edu.my/16472/; http://doi.org/10.1166/asl.2015.6140

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...