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Keywords: Enterprise risk management
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Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (1): 53–83.
Published: 16 July 2024
...Sylvester Senyo Horvey; Jones Odei-Mensah Purpose This study examines the linear and non-linear effects of enterprise risk management (ERM) and corporate governance (CG) on insurers’ risk-taking behaviour. Design/methodology/approach The study employed panel data of 63 insurers from South...
Journal Articles
Journal of Accounting in Emerging Economies (2022) 12 (2): 318–344.
Published: 07 September 2021
...Babajide Oyewo Purpose This study investigates firm attributes (namely level of capitalisation, scope of operation, organisational structure, organisational lifecycle, systemic importance and size) affecting the robustness of enterprise risk management (ERM) practice, the extent to which ERM...
