The effect of managerial ability on risk reporting in Indonesia: Evidence for energy and palm oil companies

Gentiga muhammad zairin and Hera Khairunnisa and Dwi kismayanti respati and Nur afni camelia putri and Lim Thien Sang and I gusti ketut agung ulupui (2024) The effect of managerial ability on risk reporting in Indonesia: Evidence for energy and palm oil companies. Studies in Business and Economics, 19 (3). pp. 1-22.

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Abstract

Risk reporting is a critical aspect of risk management for energy and palm oil companies as they address complex industry challenges. This article examines the influence of management ability on risk reporting in both industries. The results show that managerial ability has an impact on credit risk assessment, risk behavior, financial reporting, timeliness, stock price crash risk, and tax results. Management's discretionary disclosure behavior allows it to exercise subjectivity in determining both the content and manner of disclosure. This research identifies a risk reporting factor associated with competent managers that indicates their desire to disclose risk-related information in annual reports in highly competitive markets. This work complements previous research on competent managers in competitive markets and provides valuable insights into the risk reporting practices of highly skilled managers in such environments.

Item Type:	Article
Keyword:	Managerial Ability, Risk Disclosure, Risk Reporting, Voluntary Disclosure, Risk Behavior
Subjects:	H Social Sciences > HB Economic theory. Demography > HB1-3840 Economic theory. Demography H Social Sciences > HD Industries. Land use. Labor > HD28-9999 Industries. Land use. Labor > HD1401-2210 Agriculture > HD1635-1702 Utilization and culture of special classes of lands Including pasture lands, water resources development
Department:	FACULTY > Faculty of Business, Economics and Accounting
Depositing User:	ABDULLAH BIN SABUDIN -
Date Deposited:	11 Jun 2025 15:55
Last Modified:	11 Jun 2025 15:55
URI:	https://eprints.ums.edu.my/id/eprint/44093

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