The Effect of Performance and Corporate Governance to Risk Disclosure among Listed Companies in Malaysia

  • Kiflee A
  • et al.
N/ACitations
Citations of this article
16Readers
Mendeley users who have this article in their library.

Abstract

The objective of this study was to determine the presence of risk information within the annual report of Malaysian non-financial listed companies and empirically extend the current literature of corporate governance and risk disclosure by incorporating an interaction effect in the model. The study found that listed companies in Malaysia experienced a positive upward trend in terms of risk disclosure practice for 10 years (2008-2017). A total of 166 companies were randomly extracted from Main Board of Bursa Malaysia from 2008 to 2017. This study used content analysis, descriptive statistics and multiple regression to explain the relationship between corporate governance and risk disclosure with the effect of the interaction variable. The study also found positive and significant relationship between board independence, board size and board gender with risk disclosure practice. It is also revealed that attainment discrepancies positively influence the relationship between corporate governance and risk disclosure practices among listed companies in Malaysia. Keywords: risk disclosure, annual report, corporate governance, interaction variable, content analysis

Cite

CITATION STYLE

APA

Kiflee, A. K. R., & Ali Khan, M. N. A. (2021). The Effect of Performance and Corporate Governance to Risk Disclosure among Listed Companies in Malaysia. Asia-Pacific Management Accounting Journal, 16(1), 119–161. https://doi.org/10.24191/apmaj.v16i1-06

Register to see more suggestions

Mendeley helps you to discover research relevant for your work.

Already have an account?

Save time finding and organizing research with Mendeley

Sign up for free