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

Azrul Abdullah () and Ku Nor Izah Ku Ismail

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Hedge Accounting; Hedging Activities; Risk Management Committee; Corporate Governance; Financial Reporting (search for similar items in EconPapers)
JEL-codes: M40 M41 M48 M49 (search for similar items in EconPapers)
Date: 2016-07
New Economics Papers: this item is included in nep-acc and nep-rmg
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Published in Information Journal 19.7B(2016): pp. 2971-2976

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/77960/1/MPRA_paper_77960.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:77960

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().