文章基本信息

标题：Risk Disclosure Practices among Malaysian Listed Firms
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作者：Farahnaz Orojali Zadeh ; Siti Zaleha Abdul Rasid ; Rohaida Basiruddin 等
期刊名称：International Journal of Economics and Financial Issues
电子版ISSN：2146-4138
出版年度：2016
卷号：6
期号：3
页码：1092-1096
语种：English
出版社：EconJournals
摘要：This study discusses the development of risk disclosure policy in Malaysia after the 1997 financial crisis and provides evidence on the importance of risk disclosure over the recent years. Analysis on the trend of risk disclosure based on the new development was carried out through content analysis. The findings show positive trend of development in risk disclosure practices in Malaysia over the period of 2001-2011. In addition, risk disclosure sentences were found to be insufficient and should be rectified. There is a need to revisit the current regulations and standards to improve the risk disclosure practices and to follow internationally-based accounting policy. K eywords : Risk Disclosure, Regulatory, Malaysia JEL Classification: M40
其他摘要：This study discusses the development of risk disclosure policy in Malaysia after the 1997 financial crisis and provides evidence on the importance of risk disclosure over the recent years. Analysis on the trend of risk disclosure based on the new development was carried out through content analysis. The findings show positive trend of development in risk disclosure practices in Malaysia over the period of 2001-2011. In addition, risk disclosure sentences were found to be insufficient and should be rectified. There is a need to revisit the current regulations and standards to improve the risk disclosure practices and to follow internationally-based accounting policy. K eywords : Risk Disclosure, Regulatory, Malaysia JEL Classification: M40