Risk management committee and financial instrument disclosure
In this paper, we empirically investigate the influence of several characteristics of firms on the extent to which Malaysian listed companies disclosed financial instruments during the voluntary and mandatory periods of MASB 24 (Financial Instruments: Disclosure and Presentation) Standard. Followi...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
FEP
2012
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Online Access: | http://journalarticle.ukm.my/5688/ http://journalarticle.ukm.my/5688/ http://journalarticle.ukm.my/5688/1/vol3ch2.pdf |