The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin

This study examines on the effect of corporate governance mechanism; risk management committee, board independences, board financial expertise, multiple directorship and board size on risk disclosure, specifically in the Government-Linked Companies (GLCs). The agency theory is used to link corporate...

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Main Author:	Darussamin, Amirrul Muhminin
Format:	Thesis
Language:	English
Published:	2015
Online Access:	http://ir.uitm.edu.my/id/eprint/17607/ http://ir.uitm.edu.my/id/eprint/17607/2/TM_AMIRRUL%20MUHMININ%20DARUSSAMIN%20AC%2015_5.pdf

id	uitm-17607
recordtype	eprints
spelling	uitm-176072019-02-19T04:24:56Z http://ir.uitm.edu.my/id/eprint/17607/ The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin Darussamin, Amirrul Muhminin This study examines on the effect of corporate governance mechanism; risk management committee, board independences, board financial expertise, multiple directorship and board size on risk disclosure, specifically in the Government-Linked Companies (GLCs). The agency theory is used to link corporate governance mechanism and risk disclosure. The method used in this study is content analysis, this study covers the period 2014. This study involves 36 GLCs companies. The findings reveal that corporate governance mechanisms i.e. multiple directorship and board size do have influence on the risk disclosure nevertheless the findings on other variables; risk management committee, board independence and the board expertise, did not reflect any association with risk disclosure. These findings show that the risk management committee, board independence and board finance expertise do not clearly affect risk disclosure in the context of Malaysian GLCs. Even though the risk management committee is separate from the audit committee, the large number of board independence and board financial expertise should have affected risk disclosure. It appears that their influences do not completely contribute to risk disclosure. The finding show that the Board of Director should consider appointing the board member with multiple directorships and the board must consider expanding their board size for greater disclosure. 2015 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/17607/2/TM_AMIRRUL%20MUHMININ%20DARUSSAMIN%20AC%2015_5.pdf Darussamin, Amirrul Muhminin (2015) The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	This study examines on the effect of corporate governance mechanism; risk management committee, board independences, board financial expertise, multiple directorship and board size on risk disclosure, specifically in the Government-Linked Companies (GLCs). The agency theory is used to link corporate governance mechanism and risk disclosure. The method used in this study is content analysis, this study covers the period 2014. This study involves 36 GLCs companies. The findings reveal that corporate governance mechanisms i.e. multiple directorship and board size do have influence on the risk disclosure nevertheless the findings on other variables; risk management committee, board independence and the board expertise, did not reflect any association with risk disclosure. These findings show that the risk management committee, board independence and board finance expertise do not clearly affect risk disclosure in the context of Malaysian GLCs. Even though the risk management committee is separate from the audit committee, the large number of board independence and board financial expertise should have affected risk disclosure. It appears that their influences do not completely contribute to risk disclosure. The finding show that the Board of Director should consider appointing the board member with multiple directorships and the board must consider expanding their board size for greater disclosure.
format	Thesis
author	Darussamin, Amirrul Muhminin
spellingShingle	Darussamin, Amirrul Muhminin The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin
author_facet	Darussamin, Amirrul Muhminin
author_sort	Darussamin, Amirrul Muhminin
title	The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin
title_short	The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin
title_full	The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin
title_fullStr	The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin
title_full_unstemmed	The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin
title_sort	effect of corporate governance mechanisms on risk disclosure: evidence from malaysian government linked companies (glcs) / amirrul muhminin darussamin
publishDate	2015
url	http://ir.uitm.edu.my/id/eprint/17607/ http://ir.uitm.edu.my/id/eprint/17607/2/TM_AMIRRUL%20MUHMININ%20DARUSSAMIN%20AC%2015_5.pdf
first_indexed	2023-09-18T22:58:40Z
last_indexed	2023-09-18T22:58:40Z
_version_	1777418025075474432

The effect of corporate governance mechanisms on risk disclosure: evidence from Malaysian government linked companies (GLCs) / Amirrul Muhminin Darussamin

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