Risk management and disclosure in Malaysian corporations: managerial perceptions

The purpose of this study is to examine the extent to which Malaysian companies had established separate risk management committees (RMCs), factors influencing the establishment of RMCs and the type of risks disclosure that should be provided in corporate annual reports. In departure from the majori...

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Main Author:	Mohd Ghazali, Nazli Anum
Format:	Article
Language:	English
Published:	Inderscience Enterprises Limited 2012
Subjects:	H Social Sciences (General) HD61 Risk Management
Online Access:	http://irep.iium.edu.my/11253/ http://irep.iium.edu.my/11253/ http://irep.iium.edu.my/11253/ http://irep.iium.edu.my/11253/1/Risk_management_and_disclosure.pdf

id	iium-11253
recordtype	eprints
spelling	iium-112532012-11-08T06:07:11Z http://irep.iium.edu.my/11253/ Risk management and disclosure in Malaysian corporations: managerial perceptions Mohd Ghazali, Nazli Anum H Social Sciences (General) HD61 Risk Management The purpose of this study is to examine the extent to which Malaysian companies had established separate risk management committees (RMCs), factors influencing the establishment of RMCs and the type of risks disclosure that should be provided in corporate annual reports. In departure from the majority of prior studies on risk management and disclosure which examined corporate annual reports, the present study sought views from corporate managers through questionnaire survey on issues related to risk management and disclosure in Malaysia. The findings show that 21 (35.6%) companies had established separate RMCs implying that the revised Malaysian Code on Corporate Governance (2007) have had some positive impact on corporate governance in terms of encouraging companies in establishing separate RMCs. Larger companies were expected to establish separate RMCs suggesting that cost considerations have an influence on whether a company would establish a separate RMC. The item under financial risk, 'credit' was rated by the respondents as the most important disclosure. Inderscience Enterprises Limited 2012 Article PeerReviewed application/pdf en http://irep.iium.edu.my/11253/1/Risk_management_and_disclosure.pdf Mohd Ghazali, Nazli Anum (2012) Risk management and disclosure in Malaysian corporations: managerial perceptions. International Journal of Behavioral Accounting and Finance, 3 (1/2). pp. 107-125. ISSN 1753-1969 http://www.inderscience.com/offer.php?id=47359 10.1504/IJBAF.2012.047359
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H Social Sciences (General) HD61 Risk Management
spellingShingle	H Social Sciences (General) HD61 Risk Management Mohd Ghazali, Nazli Anum Risk management and disclosure in Malaysian corporations: managerial perceptions
description	The purpose of this study is to examine the extent to which Malaysian companies had established separate risk management committees (RMCs), factors influencing the establishment of RMCs and the type of risks disclosure that should be provided in corporate annual reports. In departure from the majority of prior studies on risk management and disclosure which examined corporate annual reports, the present study sought views from corporate managers through questionnaire survey on issues related to risk management and disclosure in Malaysia. The findings show that 21 (35.6%) companies had established separate RMCs implying that the revised Malaysian Code on Corporate Governance (2007) have had some positive impact on corporate governance in terms of encouraging companies in establishing separate RMCs. Larger companies were expected to establish separate RMCs suggesting that cost considerations have an influence on whether a company would establish a separate RMC. The item under financial risk, 'credit' was rated by the respondents as the most important disclosure.
format	Article
author	Mohd Ghazali, Nazli Anum
author_facet	Mohd Ghazali, Nazli Anum
author_sort	Mohd Ghazali, Nazli Anum
title	Risk management and disclosure in Malaysian corporations: managerial perceptions
title_short	Risk management and disclosure in Malaysian corporations: managerial perceptions
title_full	Risk management and disclosure in Malaysian corporations: managerial perceptions
title_fullStr	Risk management and disclosure in Malaysian corporations: managerial perceptions
title_full_unstemmed	Risk management and disclosure in Malaysian corporations: managerial perceptions
title_sort	risk management and disclosure in malaysian corporations: managerial perceptions
publisher	Inderscience Enterprises Limited
publishDate	2012
url	http://irep.iium.edu.my/11253/ http://irep.iium.edu.my/11253/ http://irep.iium.edu.my/11253/ http://irep.iium.edu.my/11253/1/Risk_management_and_disclosure.pdf
first_indexed	2023-09-18T20:20:35Z
last_indexed	2023-09-18T20:20:35Z
_version_	1777408079717990400

Risk management and disclosure in Malaysian corporations: managerial perceptions

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