The Effect of Enterprise Risk Management Maturity Level on Financial Performance: The Turkish Case
Journal Title: Muhasebe ve Finansman Dergisi - Year 2017, Vol 19, Issue 76
Abstract
Some Corporate failures in 1990s have increased the importance of risk management and revealed that risk management activities must be maintained with integrated perspective. Integrated perspective in risk management is expressed as enterprise risk management. The aim of this study is to investigate the effect of Enterprise Risk Management Maturity Level of manufacturing companies listed on Borsa Istanbul on their financial performance. The results show that there is a significant positive relationship between Enterprise Risk Management Maturity Level and return on assets and between Enterprise Risk Management Maturity Level and return on equity.
Authors and Affiliations
Yasemin Ertan, Aylin Poroy Arsoy, Tuba Bora Kılınçarslan
Keywords
Related Articles
- EP ID EP234972
- DOI -
- Views 107
- Downloads 0
Measuring Business Failure by Using Ratio Analysis and Discriminant Analysis: A Research on Textile, Clothes and Leather Firms Listed In The Istanbul Stock Exchange
Business failure has been one of the most important risks for companies, investors and creditors for long years. Local and international markets have been developing and changing with the effect of globalization, technol...
Yatırım Amaçlı Gayrimenkullerin Örnek Vakalarla İncelenmesi
Bu çalışmada, TMS 40’ye göre "yatırım amaçlı gayrimenkuller” kavramı, muhasebeleştirilmesi, amortismanı, sınıflandırılması, gerçeğe uygun değerinin hesaplaması, değerinin artması veya düşmesi, finansal durum tablosu ve k...
The Recognition Principles In Financial Assets Within The Scope Of Accounting Standards
The development of financial markets created variety in financial instruments. The international accounting / financial reports standards which aim at providing international integration in accounting applications and fi...
Uluslararası Finansal Raporlama Standartları 10 Kapsamında Konsolidasyona Geçişin Firmaların Hisse Senedi Getirisi Üzerindeki Etkisi
Türkiye’de borsada işlem gören ve grup bazında değerlendirilen firmalar, 2005 yılından itibaren Uluslararası Muhasebe Standartları/Uluslararası Finansal Raporlama Standartları (UMS/UFRS) ile uyumlu ulusal muhasebe ve fin...
A Study at Istanbul Stock Exchange Concerning the Impact of Enterprise Resource Planning on the Accounting Process
In this study, the major aim is to study the impact of Enterprise Resource Planning Systems on the accounting process. In that way, a number of polls have been performed including some firms whose shares traded at Istanb...