The effect of the financial crisis on enterprise risk management disclosures

2012 ◽  
Vol 16 (4) ◽  
pp. 227 ◽  
Author(s):  
Michael Maingot ◽  
Tony K. Quon ◽  
Daniel Zéghal
Keyword(s):  
Risk Management ◽  
Financial Crisis ◽  
Enterprise Risk Management ◽  
Enterprise Risk ◽  
Management Disclosures

scholarly journals Firm Characteristics And Enterprise Risk Management Disclosures: Evidence From State-Owned Enterprise In Indonesia

2021 ◽  
Vol 9 (8) ◽  
pp. 136-144
Author(s):  
Hudi Kurniawanto
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Total Sample ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Firm Characteristics ◽  
Risk Disclosure ◽  
Enterprise Risk ◽  
Management Disclosures

The purpose of this study is to examine the effect of firm characteristics on enterprise risk management disclosure. The object of research is State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2020, a total sample of 40 annual reports using purposive sampling and multiple regression analysis. The results of this study prove that firm size and leverage do not affect enterprise risk management disclosure, while profitability affects enterprise risk management disclosure. The greater the profitability generated by the company, the wider the risk disclosure will be made to show stakeholders that State-Owned Enterprises in Indonesia can use capital efficiently.

scholarly journals The Effect of Firm Size, Leverage, Profitability, Ownership Structure, and Firm Age on Enterprise Risk Management Disclosures

2020 ◽  
Vol 9 (2) ◽  
pp. 81-87
Author(s):  
Choiru Rujiin ◽  
Sukirman Sukirman
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Ownership Structure ◽  
Institutional Ownership ◽  
Enterprise Risk Management ◽  
Firm Age ◽  
Enterprise Risk ◽  
Management Disclosures ◽  
Individual Ownership ◽  
Positive Effect

This study aims to examine the effect of firm size, leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure, and firm age on enterprise risk management disclosure. The population in this study was a manufacturing firm registered on the IDX in 2013-2017 with a purposive sampling technique and produced 7 samples with 35 units of analysis. The data in this study are secondary data in the form of annual reports with data collection techniques in the form of documentation. This study uses multiple regression data analysis technique. The results showed that firm size and firm age had a significant positive effect on enterprise risk management disclosure, while leverage, profitability, domestic institutional ownership structure, foreign ownership structure, local individual ownership structure had a significant negative effect towards enterprise risk management disclosures. The conclusion of this study is that only firm size and firm age have a significant positive effect on enterprise risk management disclosure, which means that the larger the size of the firm and the longer the firm stands, the higher the disclosure.

scholarly journals ANALISIS FIRM VALUE PADA PERUSAHAAN YANG MENERAPKAN ENTERPRISE RISK MANAGEMENT (ERM)

2016 ◽  
Vol 1 (3) ◽  
pp. 118
Author(s):  
Ahmad Zaky ◽  
Mukaram Mukaram
Keyword(s):  
Risk Management ◽  
Financial Crisis ◽  
Firm Value ◽  
Financial Sector ◽  
The United States ◽  
Enterprise Risk Management ◽  
Potential Growth ◽  
Enterprise Risk ◽  
Significant Difference ◽  
The Impact

A risk is not an odd thing which is encountered in the business activities. Therefore, risk management is becoming a serious concern within the company. To anticipate the impact of risk on the company and in order to create the Firm Value, Enterprise Risk Management (ERM) has been developed. ERM is not just aimed at the creation of value for the company, ERM is believed to be able to manage the risks facing the company better and integrated through the business organization. However, in 2008, the financial crisis in the United States become consideration of the impact of the implementation of ERM in the firm, particularly in the financial sector. An unsuccessful management of the firms in the financial sector could have a major impact on the economy of a country that resulted in the financial crisis occurred and many of those who argue that this is due to an irrelevant and improper implementation of ERM. In order to examine this, this research conducted on the financial sector in Indonesia, especially the listed banking companies in Indonesia Stock Exchange. In this study, the samples are 37 banking firms listed on Indonesia Stock Exchanges to examining the differences Firm Value means between the banking firms which implement ERM and banking firm which do not implement ERM. The Results show that among the bank companies, there is no significant difference of the magnitude of the Firm Value of an existing company. In essence, the financial sector especially the banking industry in Indonesia, the implementation of ERM is not an appropriate solution of efforts to increase the value of the firm in order to increase the potential growth of the investment.

scholarly journals The effect of the financial crisis on risk disclosures: a comparative study of U.S. and Canadian corporations

2014 ◽  
Vol 11 (3) ◽  
pp. 447-458 ◽  
Author(s):  
Michael Maingot ◽  
Tony Quon ◽  
Daniel Zéghal
Keyword(s):  
Risk Management ◽  
Content Analysis ◽  
Financial Crisis ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Energy Materials ◽  
2008 Financial Crisis ◽  
Enterprise Risk ◽  
The 2008 Financial Crisis ◽  
Risk Disclosures

The effect of the financial crisis on enterprise risk management (ERM) disclosures was examined through a content analysis of the 2007 and 2008 annual reports of S&P 500 and S&P- TSX Composite companies in the energy, materials, industrials, and consumer discretionary sectors. Fourteen types of risk were tracked and categorized. The total number of risk disclosures by S&P 500 companies hardly increased at all from 2007 to 2008, while the total number of risk disclosures by TSX companies increased slightly. Overall, the 2008 financial crisis has not had a major impact, if any, on risk disclosures by major non-financial U.S. and Canadian corporations

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