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Article
The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia.
Information Journal (2016)
  • azrul abdullah
  • Ku Nor Izah Ku Ismail
Abstract
This study examines the effectiveness of Risk Management Committee (RMC) in influencing hedge accounting practices among non-financial companies listed on the Bursa Malaysia. Our regression results reveal that that there is no significant relationship between the application of hedge accounting and the effectiveness of RMCs. However, there are positive and significant relationships between the choice of hedge accounting and each of company size and leverage. The implications of the findings were discussed.
Keywords
  • Hedge Accounting,
  • Hedging Activities,
  • Risk Management Committee,
  • Corporate Governance,
  • Financial Reporting
Publication Date
Spring July, 2016
DOI
10.6084/m9.figshare.4040682
Citation Information
azrul abdullah and Ku Nor Izah Ku Ismail. "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia." Information Journal Vol. 19 Iss. 7B (2016) p. 2971 - 2976
Available at: http://works.bepress.com/azrulabdullah/1/