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The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia

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

No 89cbp, SocArXiv from Center for Open Science

Abstract: 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.

Date: 2018-03-08
New Economics Papers: this item is included in nep-rmg and nep-sea
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DOI: 10.31219/

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