Enterprise Risk Management Adoption in Malaysia: A Disclosure Approach

Submitted on 7th September 2017

This paper aims to identify Malaysian companies that had adopted Enterprise Risk Management (ERM) and to determine the intensity of risk disclosure practised before and after the implementation of the 2013 Bursa Malaysia Guidelines on Risk Management and Internal Control. This study seeks to broaden current literature on risk disclosure by investigating the regulatory impact on disclosure practices. The second contribution lies in the use of dual approaches to data collection: content analysis and online survey, both of which enhance the accuracy of findings without adversely impacting on its generalisability and the costs of conducting this research.

Asian Journal of Business and Accounting
Length of Resource
22 pages
Salinah Hj Togok, Che Ruhana Isa and Suria Zainuddin
Date Published
Publication Type
Resource Type