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Article
Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies
Advanced Science Letters, (2015)
  • azrul abdullah
  • Ku Nor Izah Ku Ismail
  • Norshamshina Mat Isa, Universiti Teknologi Mara
Abstract
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.
Keywords
  • Financial Instruments,
  • Hedging Activities,
  • Disclosure Index,
  • Risk Management Committee.
Publication Date
2015
DOI
https://doi.org/10.1166/asl.2015.6140
Citation Information
azrul abdullah, Ku Nor Izah Ku Ismail and Norshamshina Mat Isa. "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies" Advanced Science Letters, Vol. 21 Iss. 6 (2015) p. 1871 - 1874
Available at: http://works.bepress.com/azrulabdullah/3/