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

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 commit...

Full description

Bibliographic Details
Main Authors: Mazurina Mohd Ali, Ruzzana Abu Bakar, Erlane K Ghani
Format: Article
Language:English
Published: Universitas Pasundan 2018-09-01
Series:Indonesian Journal of Sustainability Accounting and Management
Subjects:
Online Access:http://unpas.id/index.php/ijsam/article/view/53