UUM Electronic Theses and Dissertation
UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

Risk and Risk Management Disclosure Among Malaysian Companies

Nor Shafinaz, Shaffee (2007) Risk and Risk Management Disclosure Among Malaysian Companies. Masters thesis, Universiti Utara Malaysia.

[thumbnail of Nor_Syafinaz_Shaffee.pdf] PDF
Nor_Syafinaz_Shaffee.pdf
Restricted to Registered users only

Download (1MB)
[thumbnail of Nor_Syafinaz_Shaffee.pdf]
Preview
PDF
Nor_Syafinaz_Shaffee.pdf

Download (147kB) | Preview

Abstract

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.

Item Type: Thesis (Masters)
Supervisor : UNSPECIFIED
Item ID: 1241
Uncontrolled Keywords: Risk, Risk Management, Disclosures (Accounting), Annual Reports, Malaysia
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD61 Risk Management
Divisions: Faculty and School System > Faculty of Accountancy
Date Deposited: 31 Jan 2010 06:33
Last Modified: 24 Jul 2013 12:11
Department: Faculty of Accountancy
URI: https://etd.uum.edu.my/id/eprint/1241

Actions (login required)

View Item
View Item