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

• Main Authors: Abdullah, Azrul, Ku Ismail, Ku Nor Izah, Mat Isa, Norshamshina
• 格式: Article
• 出版: American Scientific Publishers 2015
• 主题: HF5601 Accounting
• 在线阅读: 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...