Risikomanagement-Ausschuss und Offenlegung von Hedging-Aktivitäten Informationen unter Malaysian gelisteten Unternehmen
Risk Management Committee and Disclosure of Hedging Activities Information Among Malaysian Listed Companies
Azrul Abdullah (),
Ku Nor Izah Ku Ismail () and
Norshamshina Mat Isa ()
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Ku Nor Izah Ku Ismail: UUM - Universiti Utara Malaysia
Norshamshina Mat Isa: UiTM - Universiti Teknologi MARA, Perlis Branch, Arau Campus
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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; Hedge Accounting; Derivative (search for similar items in EconPapers)
Date: 2015-05-12
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01509153
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Published in International Conference on Business, Management, Tourism and Hospitality 2015 (BIZMATOUR 2015), Malaysian Technical Scientist Association (MALTESAS), May 2015, Melaka, Malaysia. pp.1871-1874, ⟨10.1166/asl.2015.6140⟩
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01509153
DOI: 10.1166/asl.2015.6140
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