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
Comité de Gestión de Riesgos y Divulgación de Actividades de Cobertura Información entre las Sociedades Cotizadas de Malasia
Comité de gestion des risques et divulgation des activités de couverture Information parmi les sociétés cotées malaisiennes
Comitato di Risk Management e Disclosure di copertura attività di informazione Tra malesi società quotate
Résumé
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.
Fichier principal
Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies _Author Version.pdf ( 611.84 Ko
)
Télécharger
Origine :
Fichiers produits par l'(les) auteur(s)
Loading...