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Annual risk reporting of listed companies in Malaysia

This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed...

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Main Authors: Atan, Ruhaya, Sutan Maruhun, Enny Nurdin, Wan Abdul Kadir, Wan Hasnah, Jusoff, Kamaruzaman
Format: Article
Language:English
Published: David Publishing Company 2010
Online Access:http://psasir.upm.edu.my/id/eprint/13114/1/Annual%20risk%20reporting%20of%20listed%20companies%20in%20Malaysia.pdf
http://psasir.upm.edu.my/id/eprint/13114/
http://www.davidpublishing.com/show.html?8702
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spelling my.upm.eprints.131142016-01-26T02:17:20Z http://psasir.upm.edu.my/id/eprint/13114/ Annual risk reporting of listed companies in Malaysia Atan, Ruhaya Sutan Maruhun, Enny Nurdin Wan Abdul Kadir, Wan Hasnah Jusoff, Kamaruzaman This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS (Ordinary least squares) regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders’ perspectives. David Publishing Company 2010-08 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/13114/1/Annual%20risk%20reporting%20of%20listed%20companies%20in%20Malaysia.pdf Atan, Ruhaya and Sutan Maruhun, Enny Nurdin and Wan Abdul Kadir, Wan Hasnah and Jusoff, Kamaruzaman (2010) Annual risk reporting of listed companies in Malaysia. Journal of Modern Accounting and Auditing, 6 (8). pp. 26-37. ISSN 1548-6583 http://www.davidpublishing.com/show.html?8702
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS (Ordinary least squares) regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders’ perspectives.
format Article
author Atan, Ruhaya
Sutan Maruhun, Enny Nurdin
Wan Abdul Kadir, Wan Hasnah
Jusoff, Kamaruzaman
spellingShingle Atan, Ruhaya
Sutan Maruhun, Enny Nurdin
Wan Abdul Kadir, Wan Hasnah
Jusoff, Kamaruzaman
Annual risk reporting of listed companies in Malaysia
author_facet Atan, Ruhaya
Sutan Maruhun, Enny Nurdin
Wan Abdul Kadir, Wan Hasnah
Jusoff, Kamaruzaman
author_sort Atan, Ruhaya
title Annual risk reporting of listed companies in Malaysia
title_short Annual risk reporting of listed companies in Malaysia
title_full Annual risk reporting of listed companies in Malaysia
title_fullStr Annual risk reporting of listed companies in Malaysia
title_full_unstemmed Annual risk reporting of listed companies in Malaysia
title_sort annual risk reporting of listed companies in malaysia
publisher David Publishing Company
publishDate 2010
url http://psasir.upm.edu.my/id/eprint/13114/1/Annual%20risk%20reporting%20of%20listed%20companies%20in%20Malaysia.pdf
http://psasir.upm.edu.my/id/eprint/13114/
http://www.davidpublishing.com/show.html?8702
_version_ 1643825233343283200
score 13.211869

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