صورة الغلاف

Risk and Risk Management Disclosure Among Malaysian Companies

The objectives of this study are to examine the current state of risk and risk management disclosures in annual reports in Malaysia and also to examine the association between risk and risk management disclosures and agency variables (namely size, profitability, leverage, risk, board composition and...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Nor Shafinaz, Shaffee
التنسيق: أطروحة
اللغة:English
English
منشور في: 2007
الموضوعات:
HD61 Risk Management
الوصول للمادة أونلاين:http://etd.uum.edu.my/1241/1/Nor_Syafinaz_Shaffee.pdf
http://etd.uum.edu.my/1241/2/Nor_Syafinaz_Shaffee.pdf
http://etd.uum.edu.my/1241/
الوسوم: إضافة وسم
لا توجد وسوم, كن أول من يضع وسما على هذه التسجيلة!
id my.uum.etd.1241
record_format eprints
spelling my.uum.etd.12412013-07-24T12:11:04Z http://etd.uum.edu.my/1241/ Risk and Risk Management Disclosure Among Malaysian Companies Nor Shafinaz, Shaffee HD61 Risk Management The objectives of this study are to examine the current state of risk and risk management disclosures in annual reports in Malaysia and also to examine the association between risk and risk management disclosures and agency variables (namely size, profitability, leverage, risk, board composition and audit committee). This study used data from 97 main board companies for the year 2005. This study found that the highest risk disclosure is information for decision making and the lowest is environment risk. In terms of industry, property industry reported the highest volume of risk and risk management disclosures while, the lowest disclosure is displayed by technology companies. The risk and risk management characteristics occurring most frequently is of 'qualitative/past' type and the least disclosed is of 'quantitative/future' type. It is also found that there is greater disclosure of past information as compared to future information. This study also found that there is a positive and significant association between size and risk disclosure, and between size and overall risk and risk management disclosures. It is also found that there is a positive and significant association between firm profitability and audit committee with the extent of risk management disclosures. In contrast, other variables (namely, risk, leverage and board composition) are found to be statistically insignificant and have no association with the extent of risk and risk management disclosures. 2007 Thesis NonPeerReviewed application/pdf en http://etd.uum.edu.my/1241/1/Nor_Syafinaz_Shaffee.pdf application/pdf en http://etd.uum.edu.my/1241/2/Nor_Syafinaz_Shaffee.pdf Nor Shafinaz, Shaffee (2007) Risk and Risk Management Disclosure Among Malaysian Companies. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD61 Risk Management
spellingShingle HD61 Risk Management
Nor Shafinaz, Shaffee
Risk and Risk Management Disclosure Among Malaysian Companies
description The objectives of this study are to examine the current state of risk and risk management disclosures in annual reports in Malaysia and also to examine the association between risk and risk management disclosures and agency variables (namely size, profitability, leverage, risk, board composition and audit committee). This study used data from 97 main board companies for the year 2005. This study found that the highest risk disclosure is information for decision making and the lowest is environment risk. In terms of industry, property industry reported the highest volume of risk and risk management disclosures while, the lowest disclosure is displayed by technology companies. The risk and risk management characteristics occurring most frequently is of 'qualitative/past' type and the least disclosed is of 'quantitative/future' type. It is also found that there is greater disclosure of past information as compared to future information. This study also found that there is a positive and significant association between size and risk disclosure, and between size and overall risk and risk management disclosures. It is also found that there is a positive and significant association between firm profitability and audit committee with the extent of risk management disclosures. In contrast, other variables (namely, risk, leverage and board composition) are found to be statistically insignificant and have no association with the extent of risk and risk management disclosures.
format Thesis
author Nor Shafinaz, Shaffee
author_facet Nor Shafinaz, Shaffee
author_sort Nor Shafinaz, Shaffee
title Risk and Risk Management Disclosure Among Malaysian Companies
title_short Risk and Risk Management Disclosure Among Malaysian Companies
title_full Risk and Risk Management Disclosure Among Malaysian Companies
title_fullStr Risk and Risk Management Disclosure Among Malaysian Companies
title_full_unstemmed Risk and Risk Management Disclosure Among Malaysian Companies
title_sort risk and risk management disclosure among malaysian companies
publishDate 2007
url http://etd.uum.edu.my/1241/1/Nor_Syafinaz_Shaffee.pdf
http://etd.uum.edu.my/1241/2/Nor_Syafinaz_Shaffee.pdf
http://etd.uum.edu.my/1241/
_version_ 1644276393150775296
score 13.251813

مواد مشابهة