Enterprise risk management disclosure and creative accounting practices: evidence from Nigeria

Enterprise Risk Management and Bank Performance: A Study of the Indonesian Banking Industry

“…According to Malik, Zaman, and Buckby (2020), the precise application of risk management helps the managers to capture the opportunities matching their strategic goals and identify potential risks to be evaluated through the standard process to make the correct decision. Therefore, this research supports the work of Suttipun et al (2018), Damayanti and Augustine (2019), Sleimi (2020), Olayinka et al (2017), Soliman and Adam (2017), as well as Al-Nimer et al (2021). With this positive impact of ERM on bank performance, this study suggests that banks should focus on the governance and culture supporting the attainment, the strategy and goal settings, the review of the performance-based risk, the information, communication, and report related to sustainable risk management.…”

“…On the other hand, Soliman and Adam (2017) confirm a positive impact of ERM on bank performance. Similarly, this positive indication is affirmed by Olayinka et al (2017) after studying the financial firms in Nigeria.…”

“…Moreover, Sleimi (2020) declares that risk management practice positively influences Jordanian bank performance. With the value at risk (VAR) to measure ERM, the study of Olayinka et al (2017) shows that ERM positively affects the accomplishment of financial companies in Nigeria. Also, in their research, Soliman and Adam (2017) confirm a positive influence of ERM on the Nigerian bank attainment, measured by the return on assets and the stock price, respectively.…”

“…Additionally, related to this issue, many studies investigate how ERM is associated with its attainment, especially for the non-banking industry (Sofia & Augustine, 2019;González, Santomil, & Herrera, 2020), small-medium companies (Suttipun, Siripong, Sattayarak, Wichianrak, & Limroscharoen, 2018), financial institutions (Rasid, Isa, & Ismail, 2004), and the banking and financial industries (Olayinka, Emoarehi, Jonah, Ame, 2017;Soliman & Adam, 2017;Alawattegama, 2018;Candy, 2021;Sleimi, 2020), all companies, both in the financial and nonfinancial industry (Damayanti & Augustine, 2019). However, their result is unsatisfying.…”

Gestão de Compliance em Recursos Humanos e sua relação com cultura organizacional em empresas startups no setor de tecnologia

“…Uma gestão de riscos eficaz é o alicerce das mais bem sucedidas empresas, uma vez que tem impacto direto no desempenho financeiro. Espera-se como resultado um crescimento sustentável, o aumento da receita, lucratividade e o atingimento de metas e objetivos de longo prazo (Olayinka et al, 2017;Fox, 2018). Questionou-se a idade média entre os funcionários e como isso interfere nos riscos assumidos pela empresa.…”