Investigating Enterprise Risk Management (ERM) and its Impacts on Firm Value
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Khodair, Mohamed M. A. (Author) |
| المجلد/العدد: | مج19, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | يوليو |
| الصفحات: | 20 - 42 |
| DOI: |
10.21608/ATASU.2015.50030 |
| ISSN: |
2356-8402 |
| رقم MD: | 969912 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Firm Value | Enterprise Risk Management (ERM) | Equity to Total Assets (ETA) | Total Assets Algorithm (TAA)
|
| رابط المحتوى: |
عدد مرات التحميل
47
| المستخلص: |
The study aims at examining the effects of Enterprise Risk Management (ERM) implementation on firm value, and to explore the factors affecting ERM implementation. The study uses the ordinary least squares method to model the relationship between enterprise risk management and firm value. (Return to equity ratio is used as a proxy for firm value). The findings show that the overall regression is significant; the independent variables are enterprise risk management ERM, growth opportunity that is proxy by ROA, and financial leverage expressed by Equity to Total Assets (ETA) and firm size which is proxy by Total Assets Algorithm (TAA). It was found that growth opportunity, leverage and enterprise risk management have significant impact on firm value. But firm size doesn’t prove significance on firm value. |
|---|---|
| ISSN: |
2356-8402 |
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