Institutional investors, risk management and audit committees influence on non-financial risk disclosure

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Institutional investors, risk management and audit committees influence on non-financial risk disclosure

This study examines the complementary or substitution role of audit committee independence (ACInd), risk management committee (RMC) and institutional investors on non-financial risk disclosure (NFRD). While the existing literature provides inconclusive evidence on the individual influences of va...

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Bibliographic Details
Main Authors:	Adibah Jamil, Mohamat Sabri Hassan, Norman Mohd Saleh, Rubayah Yakob
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2022
Online Access:	http://journalarticle.ukm.my/20706/ http://journalarticle.ukm.my/20706/1/54874-194332-1-PB.pdf

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