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The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia

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    Abstract

    This study examines the effectiveness of Risk Management Committee (RMC) in influencing hedge accounting practices among non-financial companies listed on the Bursa Malaysia. Our regression results reveal that that there is no significant relationship between the application of hedge accounting and the effectiveness of RMCs. However, there are positive and significant relationships between the choice of hedge accounting and each of company size and leverage. The implications of the findings were discussed.

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  • , 2018. "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," SocArXiv 89cbp_v1, Center for Open Science.
    • Handle: RePEc:osf:socarx:89cbp_v1
    DOI: 10.31219/osf.io/89cbp_v1
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    1. Siti Rochmah Ika & Nazli A. Mohd Ghazali, 2012. "Audit committee effectiveness and timeliness of reporting: Indonesian evidence," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 27(4), pages 403-424, April.
    2. Tuan‐Hock Ng & Lee‐Lee Chong & Hishamuddin Ismail, 2013. "Is the risk management committee only a procedural compliance?," Journal of Risk Finance, Emerald Group Publishing Limited, vol. 14(1), pages 71-86, January.
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