The Effect of risk type on ERM effectiveness and bank performance: An Empirical analysis of European banks

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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

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Ketersediaan

Call Number	Location	Available
IA 0164	PSB lt.dasar - Pascasarjana	1

Informasi Detail

Judul Seri

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No. Panggil

IA 0164

Penerbit

Depok : Universitas Indonesia., 2018

Deskripsi Fisik

x, 34 p. : ill. ; 29 cm.

Bahasa

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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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

Info Detail Spesifik

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Pernyataan Tanggungjawab

pa

Versi lain/terkait

Lampiran Berkas

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