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

Azrul Abdullah (), Ku Nor Izah Ku Ismail and Norshamshina Mat Isa

MPRA Paper from University Library of Munich, Germany

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; Disclosure (search for similar items in EconPapers)
JEL-codes: M41 M48 M49 (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Published in Advanced Science Letters 21.6(2015): pp. 1871-1874

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:77962

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