Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia

The objective of this study is to identify the reasons for the companies that listed in MESDAQ Market in Bursa Malaysia regarding ERM (Enterprise Risk Management) disclosure. The purpose is to know the factors that influence company decision to adopt ERM. The studied factors are using the numbers bo...

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Main Author:	Mohd Farid, Ibrahim
Format:	Thesis
Language:	eng
Published:	2009
Subjects:	HD61 Risk Management
Online Access:	https://etd.uum.edu.my/3646/1/s89215.pdf
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id	my-uum-etd.3646
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng
advisor	Abidin, Shamharir
topic	HD61 Risk Management
spellingShingle	HD61 Risk Management Mohd Farid, Ibrahim Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia
description	The objective of this study is to identify the reasons for the companies that listed in MESDAQ Market in Bursa Malaysia regarding ERM (Enterprise Risk Management) disclosure. The purpose is to know the factors that influence company decision to adopt ERM. The studied factors are using the numbers board of director and its category, types of audit firm, audit committee and its category, internal audit and duality factor. This study used data from 102 MESDAQ companies for the year 2006 to determine types of disclosure regarding ERM whether voluntarily, in extent disclosure or non-disclosure.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Mohd Farid, Ibrahim
author_facet	Mohd Farid, Ibrahim
author_sort	Mohd Farid, Ibrahim
title	Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia
title_short	Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia
title_full	Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia
title_fullStr	Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia
title_full_unstemmed	Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia
title_sort	exploratory study on erm disclosure among mesdaq companies in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2009
url	https://etd.uum.edu.my/3646/1/s89215.pdf
_version_	1747827618735980544
spelling	my-uum-etd.36462013-11-20T06:56:44Z Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia 2009 Mohd Farid, Ibrahim Abidin, Shamharir College of Business (COB) College of Business HD61 Risk Management The objective of this study is to identify the reasons for the companies that listed in MESDAQ Market in Bursa Malaysia regarding ERM (Enterprise Risk Management) disclosure. The purpose is to know the factors that influence company decision to adopt ERM. The studied factors are using the numbers board of director and its category, types of audit firm, audit committee and its category, internal audit and duality factor. This study used data from 102 MESDAQ companies for the year 2006 to determine types of disclosure regarding ERM whether voluntarily, in extent disclosure or non-disclosure. 2009 Thesis https://etd.uum.edu.my/3646/ https://etd.uum.edu.my/3646/1/s89215.pdf text eng validuser http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000337140 masters masters Universiti Utara Malaysia Abott, L.J., Parker, S., Peters, G.F. (2004). Audit committee characteristic and restatements. Journal of Practice and Theory. 23(1), 69-87. Beasly, M.S., Clune, R., Hermanson, D.R. (2005). Enterprise risk management: an empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy. 24, 521-531. Bedard, J., Chtourou, S.M., Courteau, L. (2004). The effect of audit committee expertise, independence and activity on aggressive earning management. Audititng: A Journal of Practice and Theory, 13-35. 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Exploratory Study on ERM Disclosure Among Mesdaq Companies in Malaysia

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