The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia
Information Journal Special Issues Vol. 19 (7B) July 2016
5 Pages Posted: 5 Apr 2016 Last revised: 14 Nov 2016
Date Written: January 26, 2016
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
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