The Role of Board of Directors in Risk Reporting Practices

被引：0

作者：

Ismail, Rina Fadhilah ^{[1
]}

Ahmad, Emmarelda Maswesi ^{[1
]}

Shaffee, Nor Syafinaz ^{[1
]}

机构：

[1] Univ Teknol MARA, Fac Accountancy, UiTM Selangor, Bandar Puncak Alam 42300, Malaysia

来源：

ADVANCED SCIENCE LETTERS | 2016年 / 22卷 / 12期

关键词：

Board Attributes; Risk Reporting; CORPORATE GOVERNANCE; AUDIT COMMITTEE; DISCLOSURE; DETERMINANTS;

D O I：

10.1166/asl.2016.8177

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

This study examines the relationship between board of directors' attributes and risk reporting practices among Malaysian companies. The presence of strengthened roles of the board members in companies had been observed to have influence in corporate decisions that drives towards enhancing corporate transparency. Using the data set of 652 companies for four years, the empirical findings indicate significant results between independent non-executive directors, board diligence and duality; and risk reporting practices that implies Malaysian companies are willing to adopt recommended governance for the betterment of the companies particularly in a susceptible economic environment.

引用

页码：4436 / 4439

页数：4

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