2 research outputs found
Investment information via website by Malaysian listed companies
Internet technology is believed to improve efficiency and good practice of information dissemination. This paper examined the investment information disclosed by Malaysian Listed Companies via their websites. Evaluations of investment informations disclosure via the websites were based on score towards the disclosure index developed. One hundred companies listed on the Bursa Malaysia's Main Board are selected based on their market capitalization. This study identifies the level of investment information disclosure across industry and found that the investment information disclosure and usage of the multimedia are still unsatisfactory. This study also tests the extent of such disclosure with several firm characteristics (profitability, auditor, efficiency and size) and the result shows that only firm's size is significant. The implications of these findings are discussed
Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies
<p>This paper examines the
relationship between Risk Management Committee (RMC) characteristics and the
extent of hedging activities disclosure within the annual reports of the
Malaysian listed companies. In particular, relationships are tested on RMC
size, independence, RMC meeting, RMC gender diversity and RMC training. Our
regression analysis shows that RMC independence significantly and negatively
influences the extent of hedging activities information disclosure, while RMC
meeting positively influences the disclosure. The implications of these
findings are discussed. </p