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

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 diversi...

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Bibliographic Details
Published in:Advanced Science Letters
Main Author: Abdullah A.; Ismail K.N.I.K.; Isa N.M.
Format: Article
Language:English
Published: American Scientific Publishers 2015
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84946900861&doi=10.1166%2fasl.2015.6140&partnerID=40&md5=caf7ff4b949a7fd6eb2e58cea563b32c
id 2-s2.0-84946900861
spelling 2-s2.0-84946900861
Abdullah A.; Ismail K.N.I.K.; Isa N.M.
Risk management committee and disclosure of hedging activities information among malaysian listed companies
2015
Advanced Science Letters
21
6
10.1166/asl.2015.6140
https://www.scopus.com/inward/record.uri?eid=2-s2.0-84946900861&doi=10.1166%2fasl.2015.6140&partnerID=40&md5=caf7ff4b949a7fd6eb2e58cea563b32c
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. © 2015 American Scientific Publishers. All rights reserved.
American Scientific Publishers
19366612
English
Article
All Open Access; Green Open Access
author Abdullah A.; Ismail K.N.I.K.; Isa N.M.
spellingShingle Abdullah A.; Ismail K.N.I.K.; Isa N.M.
Risk management committee and disclosure of hedging activities information among malaysian listed companies
author_facet Abdullah A.; Ismail K.N.I.K.; Isa N.M.
author_sort Abdullah A.; Ismail K.N.I.K.; Isa N.M.
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
publishDate 2015
container_title Advanced Science Letters
container_volume 21
container_issue 6
doi_str_mv 10.1166/asl.2015.6140
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-84946900861&doi=10.1166%2fasl.2015.6140&partnerID=40&md5=caf7ff4b949a7fd6eb2e58cea563b32c
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. © 2015 American Scientific Publishers. All rights reserved.
publisher American Scientific Publishers
issn 19366612
language English
format Article
accesstype All Open Access; Green Open Access
record_format scopus
collection Scopus
_version_ 1809677787904081920

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