publication . Other literature type . Article . 2017

The Determinants of Voluntary Risk Disclosures: The Case of Shariah Compliant Companies in Malaysia

Rosli Nurul Fida; Mohammed Nor Farizal; Sanusi Zuraidah Mohd;
  • Published: 24 Jul 2017
  • Publisher: EDP Sciences
Abstract
Risk reporting is essential in notifying investors on how companies manage the risks they engage in. Even though companies nowadays release information through press releases, corporate websites, and other forms of communications, they still have to disclose more information in their annual reports. The objective of this study is to examine the determinants of voluntary risk disclosures of Shariah compliant companies (ShCCs) in Malaysia, focusing on the religiosity factor and the ownership structure. A quantitative analysis using secondary data was employed as a method to assess the annual reports of 116 Shariah compliant companies in Malaysia for the financial ...
Subjects
free text keywords: Islam, Body of knowledge, Risk management, business.industry, business, Religiosity, Accounting, Turnover, Corporate governance, Government, Voluntary Risk Disclosures, Shariah Compliant Companies, Risk Reporting, Malaysia, Social Sciences, H
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