Risk Management Committee and Disclosure of Hedging Activities Information Among Malaysian Listed Companies - HAL-SHS - Sciences de l'Homme et de la Société Accéder directement au contenu
Communication Dans Un Congrès Année : 2015

Risikomanagement-Ausschuss und Offenlegung von Hedging-Aktivitäten Informationen unter Malaysian gelisteten Unternehmen

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

Comité de Gestión de Riesgos y Divulgación de Actividades de Cobertura Información entre las Sociedades Cotizadas de Malasia

Comité de gestion des risques et divulgation des activités de couverture Information parmi les sociétés cotées malaisiennes

Comitato di Risk Management e Disclosure di copertura attività di informazione Tra malesi società quotate

Résumé

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.
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Dates et versions

halshs-01509153 , version 1 (20-04-2017)

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Azrul Abdullah, Ku Nor Izah Ku Ismail, Norshamshina Mat Isa. Risk Management Committee and Disclosure of Hedging Activities Information Among Malaysian Listed Companies. International Conference on Business, Management, Tourism and Hospitality 2015 (BIZMATOUR 2015), Malaysian Technical Scientist Association (MALTESAS), May 2015, Melaka, Malaysia. pp.1871-1874, ⟨10.1166/asl.2015.6140⟩. ⟨halshs-01509153⟩
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