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

Azrul Bin Abdullah, Ku Nor Izah Ku Ismail and Norshamshina Mat Isa
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Azrul Bin Abdullah: Universiti Teknologi MARA, Perlis Branch, Arau Campus

No qfw5j, SocArXiv from Center for Open Science

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.

Date: 2018-03-08
New Economics Papers: this item is included in nep-rmg and nep-sea
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Persistent link: https://EconPapers.repec.org/RePEc:osf:socarx:qfw5j

DOI: 10.31219/osf.io/qfw5j

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