Indonesian Journal of Sustainability Accounting and Management
Vol 2, No 2 (2018): December 2018

The Effect of Firm Internal and External Characteristics on Risk Reporting Practices among Malaysian Listed Firms


Ali, Mazurina Mohd, Bakar, Ruzzana Abu, Ghani, Erlane K



Article Info

Publish Date
07 Sep 2018

Abstract

This study examines the effect of firm internal and external characteristics on risk reporting practices among the Malaysian public listed firms. Specifically, this study focuses on three internal characteristics namely, duality of board leadership, the presence of stand-alone risk management committee, and length of CEO tenure and external characteristics namely, competition, debt governance and auditor quality on the risk reporting practices among the Malaysian public listed firms. Using, content analysis on 200 top public listed firms in Bursa Malaysia, this study shows that one of the external characteristics namely, debt governance significantly influence risk disclosure among the Malaysian public listed firms. This study however, shows that none of the internal characteristics influence risk disclosure among the Malaysian public listed firms. The finding of this study provide further understanding on the nature of risk disclosure of Malaysian public listed firms.


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Journal Info

Abbrev

ijsam

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and ...