Hedging activities information and risk management committee effectiveness: Malaysian evidence

Abstract: This study examines the extent of information about hedging activities disclosures within the annual reports of Main Market companies listed on Bursa Malaysia. The extent of hedging activities disclosures is captured through a 32-item-template, which consists of a mandatory and voluntary disclosure scores. The results of this study indicate that the extent of information on hedging activities disclosure is still insufficient among the sampled companies even though the disclosure scored is quite high. This study also examines the relationship between the existence of risk management committee (RMC), its characteristics and the extent of information on hedging activities disclosure in two separate statistical models. The regression results imply that the existence of RMC is positive but does not significantly influence the extent of information on hedging activities disclosure. However its characteristics (i.e. RMC independence and RMC meeting) have a significant influence. The findi

Angaben zum Objekt

• Weitere Titel: Hedging-Aktivitäten Informations- und Risikomanagement-Ausschuss Wirksamkeit: Malaysischer Nachweis
• Standort: Deutsche Nationalbibliothek Frankfurt am Main
• Umfang: Online-Ressource
• Sprache: Englisch
• Anmerkungen: Preprint ; begutachtet (peer reviewed) ; In: Australian Journal of Basic and Applied Sciences ; 9 (2015) ; 211-219

Beteiligte, Orts- und Zeitangaben

• Ereignis: Veröffentlichung
• (wo): Mannheim
• (wann): 2015
• Urheber: Abdullah, Azrul ; Ku Ismail, Ku Nor Izah

Weitere Informationen

• DOI: 10.6084/m9.figshare.4042764.v1
• URN: urn:nbn:de:0168-ssoar-56712-7
• Rechteinformation: Open Access unbekannt; Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Letzte Aktualisierung: 15.08.2025, 07:30 MESZ