This study examines the current state of financial reporting disclosure practices by 60 non-profit organisations that have registered under the Companies Commission of Malaysia (CCM). Subsequently, this study examined the factors influencing the non-profit organisations on their level of...

The growing number of cases of irregularities in the corporate world has led the public to demand for more disclosure on non-financial aspects (Amran et al., 2009), including risk reporting. The corporate governance literature suggested that the level of risk disclosure is associated with...