Lee, Tian Koon
(2014)
Corporate Risk Management Disclosure And Corporate Sustainability Of Malaysia Annual Reports.
Masters thesis, Perpustakaan Hamzah Sendut.
Abstract
This main purpose of this research study is to examine the relationship of between corporate risk
management disclosure and corporate sustainability. The corporate risk management consists of
six types of risk such as financial risk, operations risk, empowerment risk, information
processing and technology risk, integrity risk, and strategic risk. The corporate sustainability
consists of economic, environmental and social. This research also tests the moderating effect of
level of diversification on the relationship between corporate risk management disclosure and
corporate sustainability. In this quantitative study, a total of 80 Malaysian Main Board
companies' annual reports of year 2012 were selected using simple random method. All 80
annual reports were downloaded from Bursa Malaysia's official website. A content analysis
method, statistical analysis and hierarchical regression analysis are used in this study. Evidence
from the test results indicated that there is positive significant relationship between corporate risk
management disclosure and corporate sustainability. Furthermore, the level of diversification is
also found to be positively related as moderating effect between corporate risk management
disclosure and corporate sustainability. Thus, it is hope that through this study can be useful to
promote the transparency and improve disclosure level of the corporate risk management in
Malaysian annual reports.
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