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The Effect of risk type on ERM effectiveness and bank performance: An Empirical analysis of European banks
Several attempts have been made to enlighten the determinants of effective risk management and its relations to the entities performance. Gordon, Loeb, & Tseng (2009) show that risk management effectiveness and performance relation is dependent upon the proper match between a firm?s enterprise risk management (ERM) and its contextual variables. Additionally, Kaplan and Mikes (2014) indicates that the effective risk management depends on the organization?s context and circumstances. Further, they have indicated that risk management will be most effective when it matches the inherent nature and controllability of the different types of risk the organization faces. Nonetheless, there is no known empirical research that has focused on exploring the significance of risk types on the relationship between effective risk management and entities? performance. Thus, this study aims to provide support to contingency theory proposed by Gordon et. al. (2009) and provide empirical evidence on the significance of risk types on the relationship between effective risk management using measurement by Florio and Leoni (2017) and entities? performance. A logistic and residual analysis is used to assess the significance of contextual variable risk types on the ERM and performance relationship in European banking sectors for the period 2013-2016. The contribution of this study is to offer some important insights into the significance of risk coverage and off-balance sheet exposure in incentivizing banks to better manage their risk by meeting the upcoming 2018 Basel III requirements that are in line with the new 2016 COSO framework
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| IA 0164 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Depok Universitas Indonesia., 2018 |
|---|---|
| Edisi | - |
| Subjek | Financial institutions Credit risk Banking sector Enterprise Risk Management Coso framework Off Contingency Theory sektor perbankan Risiko Kredit manajemen risiko korporasi keefektifan MRK ERM effectiveness tipe tipe risiko risk types unsur unsur di luar neraca balance sheet items teori kontinjensi teori sinyal signalling theory kerangka kerja COSO institusi finansial |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 34 p. : ill. ; 29 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |