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

Abdullah A., and Ku Ismail, K.N.I (2015). Risk Management Committee and Disclosure of Hedging Activities Information Among Malaysian Listed Companies. Advanced Science Letters, 21(6), pp. 1871-1874

9 Pages Posted: 10 Feb 2016 Last revised: 22 Aug 2016

See all articles by Azrul Abdullah

Azrul Abdullah

Universiti Teknologi MARA; Fakultas Vokasi

Ku Nor Izah Ku Ismail

Universiti Utara Malaysia - School of Accountancy

Norshamshina

Universiti Teknologi MARA (Perlis)

Date Written: March 12, 2015

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, Investment Information, Hedge Accounting

Suggested Citation

Abdullah, Azrul and Ku Ismail, Ku Nor Izah and Mat Isa, Norshamshina, Risk Management Committee and Disclosure of Hedging Activities Information Among Malaysian Listed Companies (March 12, 2015). Abdullah A., and Ku Ismail, K.N.I (2015). Risk Management Committee and Disclosure of Hedging Activities Information Among Malaysian Listed Companies. Advanced Science Letters, 21(6), pp. 1871-1874, Available at SSRN: https://ssrn.com/abstract=2730470

Azrul Abdullah (Contact Author)

Universiti Teknologi MARA ( email )

Universiti Teknologi MARA
Perlis Branch, Arau Campus
Arau, Perlis 02600
Malaysia

Fakultas Vokasi ( email )

Universitas Airlangga, Surabaya, Indonesia
waqar.ahmed.m-2018@feb.unair.ac.id
surabaya, AK jawa timur 60115
Indonesia

Ku Nor Izah Ku Ismail

Universiti Utara Malaysia - School of Accountancy ( email )

Sintok, Kedah Darul Aman 06010
Malaysia

Norshamshina Mat Isa

Universiti Teknologi MARA (Perlis) ( email )

Universiti Teknologi MARA (Perlis)
Arau
Arau, Perlis 02600
Malaysia

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