风险委员会与综合报告实践:来自澳大利亚公司的证据

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Luckmika Perera, Thusitha Dissanayake, Sutharson Kanapathippillai, Steven Dellaportas
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引用次数: 0

摘要

本研究调查了澳大利亚证券交易所(ASX)前 200 家上市公司的风险委员会(存在和有效性)与综合报告质量之间的关系。利用从年报中手工收集的数据,构建了公司综合报告的综合序数代理变量。主要结果表明,独立风险委员会的存在与综合报告的质量呈显著负相关;然而,综合报告与采用风险和审计联合委员会的公司以及风险委员会的有效性呈正相关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies

This study investigates the relationship between the risk committee (existence and effectiveness) and the quality of integrated reports of the top 200 listed companies on the Australian Securities Exchange (ASX). A composite ordinal proxy for the firms’ integrated reporting was constructed using data that were hand-collected from annual reports. The main result reports that the existence of a standalone risk committee is negatively and significantly associated with the quality of integrated reporting; however, integrated reporting is positively associated with firms adopting a combined risk and audit committee and risk committee effectiveness.

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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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