Enterprise risk management and firm performance: Empirical evidence from Ghana equity market

The Moderating Effects Of Enterprise Risk Management (Erm) On Managerial Ownership, Leverage, And Company Growth On Company Value In The Financial Industry Sector Listed On Indonesia Stock Exchange 2015-2019

“…So it can be concluded that leverage has a negative and significant effect on firm value. The results of this study are in line with Agustina (2017), Rahmadani and Rahayu (2017), Horvey and Ankamah (2020), Ali et al (2019), and Gustian (2017) which states that Leverage has a negative effect on firm value. This is due to the higher the level of debt owned by the company, the higher the interest expense paid by the company so that the company's ability to generate profits will decrease.…”

Risk Monitoring Committee and Firm Value of Listed Oil and Gas Companies in Nigeria: A Panel Data Analysis

“…The choice of sampling technique was motivated by the availability of the datasets required for the study as it required listed oil and gas firms that had consistently reported their risk management practices during the study period Specifically, data on the risk committee presence and size and the presence of non-executive directors on the risk committee (proxies for RMC) and on Tobin's Q, earnings yields, and price-to-earnings per share (proxies for firm value) were obtained from the Machameratios database for the years 2012-2020. The variables used for firm value in this study were similar to those utilized in the work of González et al (2020) and Horvey and Ankamah (2020), while the RMC measurements were similar to those employed by Erin and Aribaba (2021). The dependent variable was firm value and the independent variable was RMC measures.…”

“…Studies on RMC and firm value employ discrete measures; however, using specific measures may not provide adequate predictions of enterprise RMC and firm value (Egberi, 2020b;Rahman & Adnan, 2020;Willumsen et al, 2019). Horvey and Ankamah (2020) and Nii-Okai (2015) asserted that a good measure for RMC should focus on an uninterrupted process rather than a discrete measure since RMC occurs continually, not on a one-off basis. Consequently, this study used uninterrupted measures of RMC (risk committee presence and size and the presence of non-executive directors on the risk committee) and firm value (Tobin's Q, earnings yield, and price to earnings per share) in its investigation.…”

Nilai Perusahaan Dan Pengaruh Moderasi Kebijakan Dividen: Pengungkapan Dari Emisi Karbon, Manajemen Risiko Dan Tata Kelola

“…Pengungkapan manajemen risiko dapat memberikan peningkatan transparansi atas kondisi perusahaan kepada para pemegang saham dan memberikan keyakinan bagi para investor terkait tindakan manajemen dalam memitigasi risiko (Ticoalu et al, 2021). Iswajuni et al, 2018;Horvey & Ankamah, 2020;Chairani & Siregar, 2021; menyatakan bahwa penerapan manajemen risiko secara positif mempunyai efek atas nilai yang dimiliki perusahaan sedangkan hasil kajian dari Sari & Witjaksono, 2021;Anggreni et al, 2021; menyatakan adanya pengaruh secara negatif antara manajemen risiko terhadap nilai perusahaan. Hal ini menimbulkan inkonsistensi pada hasil penelitian terdahulu dan menarik untuk diteliti kembali.…”