文章基本信息

标题：The Effect of Financial Performance, Leverage and Corporate Governance on Corporate Risk Disclosure in Pharmaceutical Industry: Evidence from Indonesia and Malaysia
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作者：Yuni Nustini ; Mohd Taufik Mohd Suffian
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2022
卷号：12
期号：1
页码：85-97
DOI：10.6007/IJARBSS/v12-i1/11899
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This research was conducted to examine the factors that influence the practice of corporate risk disclosure. The factors were profitability, leverage, auditor reputation, managerial ownership, and risk committee in the context of pharmaceutical industry in Indonesia and Malaysia. Country was tested as a control variable. Number of the samples collected was 110 firm-observations from year 2015 to 2019. Purposive method of sampling was used to determine the sample. The hypothesis testing using the multiple linear regression indicate that auditor reputation and risk management committee were having a significant positive relationship with risk disclosure index. The insignificant results in profitability, leverage and managerial ownership were believed because the lack of samples number and pool sample from Indonesia and Malaysia which may influence the relationship between independent variables and dependent variable. This study contributes to fill the lack of risk-disclosure reporting issues in developing countries which were not extensively explored.