IDEAS home Printed from https://ideas.repec.org/a/aoj/ijsaam/v2y2018i2p121-135id7239.html

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

Author

Listed:
  • Mazurina Mohd Ali

  • Ruzzana Abu Bakar

  • Erlane K. Ghani

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 findings of this study provide further understanding on the factors influencing risk disclosure of Malaysian public listed firms.

Suggested Citation

  • Mazurina Mohd Ali & Ruzzana Abu Bakar & Erlane K. Ghani, 2018. "The Effect of Firm Internal and External Characteristics on Risk Reporting Practices among Malaysian Listed Firms," Indonesian Journal of Sustainability Accounting and Management, Asian Online Journal Publishing Group, vol. 2(2), pages 121-135.
    • Handle: RePEc:aoj:ijsaam:v:2:y:2018:i:2:p:121-135:id:7239
    as

    Download full text from publisher

    File URL: https://www.asianonlinejournals.com/index.php/ijsam/article/view/7239/3259
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aoj:ijsaam:v:2:y:2018:i:2:p:121-135:id:7239. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sara Lim (email available below). General contact details of provider: https://www.asianonlinejournals.com/index.php/ijsam/about/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.