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All Journal Indonesian Journal of Sustainability Accounting and Management Indonesian Journal of Sustainability Accounting and Management
Erlane K Ghani
Accounting Research Institute, Universiti Teknologi MARA, Malaysia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Firm Internal and External Characteristics on Risk Reporting Practices among Malaysian Listed Firms Mazurina Mohd Ali; Ruzzana Abu Bakar; Erlane K Ghani
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 2 (2018): December 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.124 KB) | DOI: 10.28992/ijsam.v2i2.53

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.
The Effect of Firm Internal and External Characteristics on Risk Reporting Practices among Malaysian Listed Firms Mazurina Mohd Ali; Ruzzana Abu Bakar; Erlane K Ghani
Indonesian Journal of Sustainability Accounting and Management Vol. 2 No. 2 (2018): December 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v2i2.53

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.
Co-Authors Mazurina Mohd Ali Ruzzana Abu Bakar