The total number of sentences dedicated for discussion of risk information by the
sampled Malaysian companies is very much less when compared to the study done by
Linsley and Shrives, 2006. This is not altogether unexpected since disclosure reporting
by Malaysian companies is still at the infancy stage – a fact that has also been
confirmed by other disclosure studies, such as Amran’s (2006) Corporate Social
Reporting. Due to the increasing importance of the risk management information, the
Malaysian government, through various relevant parties, should devise the means to
enhance companies’ involvement in risk disclosure.