TY  - JOUR
T1  - The Influence of Corporate Governance on Voluntary Risk
Disclosure: Malaysian Evidence
AU - Mohd Ali, Mazurina AU - Ezainee Musa, Nur AU - Hasniza Haron, Noor 
JO  - Journal of Engineering and Applied Sciences
VL  - 13
IS  - 8
SP  - 2086
EP  - 2091
PY  - 2018
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2018.2086.2091
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2018.2086.2091
KW  - Board characteristics
KW  -risk disclosure
KW  -content analysis
KW  -corporate governance
KW  -reports
KW  -support
AB  - The purpose of this study is to investigate the relationship between board characteristics of
Malaysian companies based on Malaysian Code of Corporate Governance (MCCG) 2012 and the level of
voluntary risk disclosure. The board characteristics used in this study consists of board independence, role
duality, published board charter and tenure of independent directors. The annual reports of top 300 public listed
companies for the financial year ending 2014 are carefully analyzed using content analysis. Results from this
study reveal that companies with combined roles of Chairman and CEO have a negative relationship with the
level of risk disclosure in their annual reports. Besides that, this study finds that the published board charter
leads to greater transparency of voluntary risk disclosure. Specifically, this study adds value to the existing
studies that support and prove that better corporate governance is a key to enhance good practice of greater
risk disclosure by companies in Malaysia.
ER  -