TAILIEUCHUNG - The effect of enterprise risk management on firm value: Evidence from Vietnam industry listed enterprises

This study considers 77 Vietnam industry listed enterprises from 2012 to 2018 as research samples to establish indicators for evaluating the relationship between Enterprise risk management (ERM) and firm value among industry enterprises in Vietnam. | The effect of enterprise risk management on firm value Evidence from Vietnam industry listed enterprises Accounting 6 2020 473 480 Contents lists available at GrowingScience Accounting homepage ac The effect of enterprise risk management on firm value Evidence from Vietnam industry listed enterprises Thuy Duong Phana Thu Hang Danga Thi Dieu Thu Nguyena Thi Thanh Nga Ngoa and Thi Hong Le Hoanga aUniversity of Transport Technology Vietnam CHRONICLE ABSTRACT Article history This study considers 77 Vietnam industry listed enterprises from 2012 to 2018 as research samples to Received March 22 2020 establish indicators for evaluating the relationship between Enterprise risk management ERM and Received in revised format March firm value among industry enterprises in Vietnam. International economic integration not only opens 30 2020 up many business opportunities for businesses but also brings many challenges for Vietnamese Accepted April 14 2020 Available online businesses. One of the challenges is that the financial risks to businesses are increasingly diverse in April 14 2020 type and sophistication. Our results show that the implementation of ERM in the previous year has Keywords strong positive relationship with firm value. These findings support the recent pressure on businesses Enterprise risk management to adopt more comprehensive risk management systems. ERM Firm value 2020 by the authors licensee Growing Science Canada 1. Introduction The importance of Enterprise risk management ERM has increased significantly over the years in Vietnam. The Ministry of Finance has recognized the need to manage financial risks for businesses and issued Circular 210 2009 BTC stipulating the strengthening of financial risk management in listed enterprises. This Circular requires enterprises to report their financial risks in the notes to financial statements including market risk exchange rate risk interest rate risk risk of price fluctuation credit

TỪ KHÓA LIÊN QUAN
TAILIEUCHUNG - Chia sẻ tài liệu không giới hạn
Địa chỉ : 444 Hoang Hoa Tham, Hanoi, Viet Nam
Website : tailieuchung.com
Email : tailieuchung20@gmail.com
Tailieuchung.com là thư viện tài liệu trực tuyến, nơi chia sẽ trao đổi hàng triệu tài liệu như luận văn đồ án, sách, giáo trình, đề thi.
Chúng tôi không chịu trách nhiệm liên quan đến các vấn đề bản quyền nội dung tài liệu được thành viên tự nguyện đăng tải lên, nếu phát hiện thấy tài liệu xấu hoặc tài liệu có bản quyền xin hãy email cho chúng tôi.
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.