Institutional investors, risk management and audit committees influence on non-financial risk disclosure

This study examines the complementary or substitution role of audit committee independence (ACInd), risk management committee (RMC) and institutional investors on non-financial risk disclosure (NFRD). While the existing literature provides inconclusive evidence on the individual influences of va...

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Main Authors: Adibah Jamil,, Mohamat Sabri Hassan,, Norman Mohd Saleh,, Rubayah Yakob,
格式: Article
语言:English
出版: Penerbit Universiti Kebangsaan Malaysia 2022
在线阅读:http://journalarticle.ukm.my/20706/1/54874-194332-1-PB.pdf
http://journalarticle.ukm.my/20706/
https://ejournal.ukm.my/pengurusan/issue/view/1547
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