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Corporate Governance, Risk Management Disclosure, and Firm Performance: A Theoretical and Empirical Review Perspective

Mohammed Mahmud Kakanda, Basariah Salim and Sitraselvi a/p Chandren
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Mohammed Mahmud Kakanda: Tunku Puteri Intan Safinaz - School of Accountancy, Universiti Utara Malaysia, Sintok, Kedah, Darul-Aman, Malaysia
Basariah Salim: Tunku Puteri Intan Safinaz - School of Accountancy, Universiti Utara Malaysia, Sintok, Kedah, Darul-Aman, Malaysia
Sitraselvi a/p Chandren: Tunku Puteri Intan Safinaz - School of Accountancy, Universiti Utara Malaysia, Sintok, Kedah, Darul-Aman, Malaysia

Asian Economic and Financial Review, 2017, vol. 7, issue 9, 836-845

Abstract: The purpose of this study is to empirically and theoretically review the relationship between Corporate Governance (CG), risk management, and firm performance by suggesting future research agenda in this promising area. The study suggests the use ex-post facto research design to collect data on board characteristics (board size, board composition, board meeting, and board expertise), and quantitative content analysis to collect data on risk management disclosure from the annual reports and accounts of financial service firms quoted on the Nigerian Stock Exchange (NSE). The study also proposes the use of multivariate statistics in analyzing the data to be collected. Albeit, the study did not carry out any statistically analysis, yet, the review and theoretical evidences have shown that board characteristics (board size, board composition, board meeting, and board expertise) and risk management disclosure have positive relationship with firm performance. The outcomes from literature and theoretical review will be of paramount importance to the interest of firms that sought to know how board characteristics and risk management disclosure relate to their performance. This may in a long way aid them in making various business decisions.

Keywords: Board size; Board expertise; Board meeting; Board composition; Risk management disclosure; Firm performance. (search for similar items in EconPapers)
Date: 2017
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