Corporate risk disclosure, upper management characteristics, ownership structure and firm value: Malaysian evidence

Mohd Ali, M 2013, Corporate risk disclosure, upper management characteristics, ownership structure and firm value: Malaysian evidence, Doctor of Philosophy (PhD), Accountancy, RMIT University.


Document type: Thesis
Collection: Theses

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Title Corporate risk disclosure, upper management characteristics, ownership structure and firm value: Malaysian evidence
Author(s) Mohd Ali, M
Year 2013
Abstract The aim of this study is to investigate the nature, extent and determinants of risk information disclosed, using the context of corporate reporting in Malaysia. Key management personnel and controlling shareholders are chosen as the two types of players expected to influence corporate risk disclosure decisions. In terms of key management personnel, this study draws on upper echelons theory to develop hypotheses about the effects of demographic and other background influences of the Chief Executive Officer (CEO) and Chair of Audit Committee (CAC) on corporate risk disclosure. In respect of ownership structure, aspects of agency theory are invoked to develop hypotheses about the effect of different categories of controlling shareholders on corporate risk disclosure decisions. Additionally, in order to establish the value-relevance of risk disclosures in annual reports, this study draws on the ‘clean-surplus valuation model’ to examine the association between the nature and extent of risk disclosures and the companies’ share price.
Degree Doctor of Philosophy (PhD)
Institution RMIT University
School, Department or Centre Accountancy
Keyword(s) Corporate risk disclosure
Upper management characteristics
Ownership structure
Value relevance
Malaysia
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