Academic Journal
Enterprise Risk Management Model and Implications for Effective Control of Accounting and Economic Performance of the Company
| العنوان: | Enterprise Risk Management Model and Implications for Effective Control of Accounting and Economic Performance of the Company |
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| المؤلفون: | salahaddin ghaderi, zahra lashgari, Yadolla Tariverdi, AmirReza Kaighoadi |
| المصدر: | مطالعات تجربی حسابداری مالی, Vol 17, Iss 65, Pp 139-173 (2020) |
| بيانات النشر: | Allameh Tabataba'i University Press, 2020. |
| سنة النشر: | 2020 |
| المجموعة: | LCC:Accounting. Bookkeeping LCC:Finance |
| مصطلحات موضوعية: | enterprise risk management, corporate accounting performance, corporate economic performance, Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999 |
| الوصف: | Risk identification and management is a new approach used to strengthen and enhance the effectiveness of organizations. The purpose of risk management is to identify and assess the risk and reduce it using resources available to the administrator. In this study, Enterprise Risk Managementmodel has been estimated and its effectiveness has been studied on the Corporate accounting and economic performance. Tehran stock exchange listed firms constitute statistical population of the research and the sample was selected imposing conditions of the research variables to 129 firms during 2008-2019. Statistical technique of panel data regression was used to analyze data and test the hypotheses. The results indicate that enterprise risk management has a positive and significant effect on the criteria of rate of assets, rate of equity, market value added and cash value added. And these results are supported by the model of COSO(2004). And by comparing the predictive power of Gordon model(2009) and comparing it with the COSO model(2004), it was concluded that Gordon model(2009) had the least error in forecasting accounting and economic performance. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | Persian |
| تدمد: | 2821-0166 2538-2519 |
| Relation: | https://qjma.atu.ac.ir/article_11091_f3ee857c712895103d323c3d67aecb29.pdf; https://doaj.org/toc/2821-0166; https://doaj.org/toc/2538-2519 |
| DOI: | 10.22054/qjma.2019.46862.2060 |
| URL الوصول: | https://doaj.org/article/5ecc33e49c504455b951d000d86ef70d |
| رقم الانضمام: | edsdoj.5ecc33e49c504455b951d000d86ef70d |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 28210166 25382519 |
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| DOI: | 10.22054/qjma.2019.46862.2060 |