Risk Disclosure Practices among Malaysian Listed Firms
This study discusses the development of risk disclosure policy in Malaysia after the 1997 financial crisis and provides evidence on the importance of risk disclosure over the recent years. Analysis on the trend of risk disclosure based on the new development was carried out through content analysis...
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doaj-7266c2d806304bac965d671eaf267c0c2020-11-25T00:46:04ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382016-05-0163109210961032Risk Disclosure Practices among Malaysian Listed FirmsFarahnaz Orojali ZadehSiti Zaleha Abdul RasidRohaida BasiruddinNor Aiza Mohammmed ZamilAmin VakilbashiThis study discusses the development of risk disclosure policy in Malaysia after the 1997 financial crisis and provides evidence on the importance of risk disclosure over the recent years. Analysis on the trend of risk disclosure based on the new development was carried out through content analysis. The findings show positive trend of development in risk disclosure practices in Malaysia over the period of 2001-2011. In addition, risk disclosure sentences were found to be insufficient and should be rectified. There is a need to revisit the current regulations and standards to improve the risk disclosure practices and to follow internationally-based accounting policyhttps://dergipark.org.tr/tr/pub/ijefi/issue/32012/353797?publisher=http-www-cag-edu-tr-ilhan-ozturkrisk disclosure regulatory malaysia |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Farahnaz Orojali Zadeh Siti Zaleha Abdul Rasid Rohaida Basiruddin Nor Aiza Mohammmed Zamil Amin Vakilbashi |
spellingShingle |
Farahnaz Orojali Zadeh Siti Zaleha Abdul Rasid Rohaida Basiruddin Nor Aiza Mohammmed Zamil Amin Vakilbashi Risk Disclosure Practices among Malaysian Listed Firms International Journal of Economics and Financial Issues risk disclosure regulatory malaysia |
author_facet |
Farahnaz Orojali Zadeh Siti Zaleha Abdul Rasid Rohaida Basiruddin Nor Aiza Mohammmed Zamil Amin Vakilbashi |
author_sort |
Farahnaz Orojali Zadeh |
title |
Risk Disclosure Practices among Malaysian Listed Firms |
title_short |
Risk Disclosure Practices among Malaysian Listed Firms |
title_full |
Risk Disclosure Practices among Malaysian Listed Firms |
title_fullStr |
Risk Disclosure Practices among Malaysian Listed Firms |
title_full_unstemmed |
Risk Disclosure Practices among Malaysian Listed Firms |
title_sort |
risk disclosure practices among malaysian listed firms |
publisher |
EconJournals |
series |
International Journal of Economics and Financial Issues |
issn |
2146-4138 |
publishDate |
2016-05-01 |
description |
This study discusses the development of risk disclosure policy in Malaysia after the 1997 financial crisis and provides evidence on the importance of
risk disclosure over the recent years. Analysis on the trend of risk disclosure based on the new development was carried out through content analysis.
The findings show positive trend of development in risk disclosure practices in Malaysia over the period of 2001-2011. In addition, risk disclosure
sentences were found to be insufficient and should be rectified. There is a need to revisit the current regulations and standards to improve the risk
disclosure practices and to follow internationally-based accounting policy |
topic |
risk disclosure regulatory malaysia |
url |
https://dergipark.org.tr/tr/pub/ijefi/issue/32012/353797?publisher=http-www-cag-edu-tr-ilhan-ozturk |
work_keys_str_mv |
AT farahnazorojalizadeh riskdisclosurepracticesamongmalaysianlistedfirms AT sitizalehaabdulrasid riskdisclosurepracticesamongmalaysianlistedfirms AT rohaidabasiruddin riskdisclosurepracticesamongmalaysianlistedfirms AT noraizamohammmedzamil riskdisclosurepracticesamongmalaysianlistedfirms AT aminvakilbashi riskdisclosurepracticesamongmalaysianlistedfirms |
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