FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2883808539> ?p ?o ?g. }

• W2883808539 endingPage "463" @default.
• W2883808539 startingPage "443" @default.
• W2883808539 abstract "Purpose Enterprise risk management (ERM) has become an important subject of increasing interest among companies throughout the world. It is gaining global attention among risk management professionals and academics. However, little is known about the extent of ERM implementation in the Tunisian context. More importantly, there are limited studies in literature that examine the determinants of this implementation. The purpose of this study is threefold, to propose an index to measure the level of ERM implementation, to examine the level of ERM implementation in Tunisian companies and to propose a conceptual framework for the determinants of this implementation. From the review of literature, several factors are found to be determinants of ERM implementation. Such factors are the presence of a Chief Risk Officer, the appointment of an internal auditor, the type of industry and the firm size. Design/methodology/approach To further understand the relation between ERM implementation and its determinants, a questionnaire survey was conducted in 2016 and administrated to 80 companies. Respondents were CRO and more often internal auditors or financial directors. Other data were collected from annual reports and notes to the financial statements. Along with this, the ordinal regression was applied to test the dependence between ERM implementation and its determinants. Findings Based on the data gathered, Tunisian companies have shown an increasing interest in risk management in the post-revolution context; however, an integrated approach of ERM implementation is still at an early stage. Descriptive statistics suggest that ERM is essentially developed in financial institutions, especially in banks and some large companies operating in non- financial industries. With regard to the multivariate regression results, the level of ERM implementation is positively related to the presence of a Chief Risk Officer, internal auditor, the type of industry and the firm size. Originality/value This study attempts to contribute to the risk management literature in two ways. Conceptually, this study proposes an ERM index to assess the level of ERM implementation. Empirically, it provides some empirical evidence that highlights factors which determine the level of ERM implementation. Therefore, this study will extend the scope of literature by providing novel empirical evidence by exploring the Tunisian context." @default.
• W2883808539 created "2018-08-03" @default.
• W2883808539 creator A5081315478 @default.
• W2883808539 creator A5085555491 @default.
• W2883808539 date "2018-09-03" @default.
• W2883808539 modified "2023-09-28" @default.
• W2883808539 title "Determinants of ERM implementation: the case of Tunisian companies" @default.
• W2883808539 cites W1549980476 @default.
• W2883808539 cites W1980521788 @default.
• W2883808539 cites W2029049973 @default.
• W2883808539 cites W2086169621 @default.
• W2883808539 cites W2096114064 @default.
• W2883808539 cites W2103307475 @default.
• W2883808539 cites W2118242735 @default.
• W2883808539 cites W2121856797 @default.
• W2883808539 cites W2135058204 @default.
• W2883808539 cites W2140008645 @default.
• W2883808539 cites W2155772787 @default.
• W2883808539 cites W2232951740 @default.
• W2883808539 cites W2278714001 @default.
• W2883808539 cites W2292465578 @default.
• W2883808539 cites W2313423809 @default.
• W2883808539 cites W2518386131 @default.
• W2883808539 cites W2591763003 @default.
• W2883808539 cites W2745512751 @default.
• W2883808539 cites W2760079942 @default.
• W2883808539 cites W3121333346 @default.
• W2883808539 cites W3124761171 @default.
• W2883808539 cites W3125937830 @default.
• W2883808539 cites W3206821825 @default.
• W2883808539 cites W4245803426 @default.
• W2883808539 doi "https://doi.org/10.1108/jfra-05-2017-0044" @default.
• W2883808539 hasPublicationYear "2018" @default.
• W2883808539 type Work @default.
• W2883808539 sameAs 2883808539 @default.
• W2883808539 citedByCount "11" @default.
• W2883808539 countsByYear W28838085392021 @default.
• W2883808539 countsByYear W28838085392022 @default.
• W2883808539 countsByYear W28838085392023 @default.
• W2883808539 crossrefType "journal-article" @default.
• W2883808539 hasAuthorship W2883808539A5081315478 @default.
• W2883808539 hasAuthorship W2883808539A5085555491 @default.
• W2883808539 hasConcept C10138342 @default.
• W2883808539 hasConcept C105795698 @default.
• W2883808539 hasConcept C121955636 @default.
• W2883808539 hasConcept C144133560 @default.
• W2883808539 hasConcept C147007100 @default.
• W2883808539 hasConcept C151730666 @default.
• W2883808539 hasConcept C162853370 @default.
• W2883808539 hasConcept C170856484 @default.
• W2883808539 hasConcept C17744445 @default.
• W2883808539 hasConcept C199521495 @default.
• W2883808539 hasConcept C199539241 @default.
• W2883808539 hasConcept C207209096 @default.
• W2883808539 hasConcept C2777189325 @default.
• W2883808539 hasConcept C2779343474 @default.
• W2883808539 hasConcept C32896092 @default.
• W2883808539 hasConcept C33923547 @default.
• W2883808539 hasConcept C39896193 @default.
• W2883808539 hasConcept C86803240 @default.
• W2883808539 hasConceptScore W2883808539C10138342 @default.
• W2883808539 hasConceptScore W2883808539C105795698 @default.
• W2883808539 hasConceptScore W2883808539C121955636 @default.
• W2883808539 hasConceptScore W2883808539C144133560 @default.
• W2883808539 hasConceptScore W2883808539C147007100 @default.
• W2883808539 hasConceptScore W2883808539C151730666 @default.
• W2883808539 hasConceptScore W2883808539C162853370 @default.
• W2883808539 hasConceptScore W2883808539C170856484 @default.
• W2883808539 hasConceptScore W2883808539C17744445 @default.
• W2883808539 hasConceptScore W2883808539C199521495 @default.
• W2883808539 hasConceptScore W2883808539C199539241 @default.
• W2883808539 hasConceptScore W2883808539C207209096 @default.
• W2883808539 hasConceptScore W2883808539C2777189325 @default.
• W2883808539 hasConceptScore W2883808539C2779343474 @default.
• W2883808539 hasConceptScore W2883808539C32896092 @default.
• W2883808539 hasConceptScore W2883808539C33923547 @default.
• W2883808539 hasConceptScore W2883808539C39896193 @default.
• W2883808539 hasConceptScore W2883808539C86803240 @default.
• W2883808539 hasIssue "3" @default.
• W2883808539 hasLocation W28838085391 @default.
• W2883808539 hasOpenAccess W2883808539 @default.
• W2883808539 hasPrimaryLocation W28838085391 @default.
• W2883808539 hasRelatedWork W1839452030 @default.
• W2883808539 hasRelatedWork W2155405916 @default.
• W2883808539 hasRelatedWork W2179792441 @default.
• W2883808539 hasRelatedWork W2339192092 @default.
• W2883808539 hasRelatedWork W2381932597 @default.
• W2883808539 hasRelatedWork W2737322567 @default.
• W2883808539 hasRelatedWork W293545476 @default.
• W2883808539 hasRelatedWork W2985194302 @default.
• W2883808539 hasRelatedWork W306070083 @default.
• W2883808539 hasRelatedWork W4384071597 @default.
• W2883808539 hasVolume "16" @default.
• W2883808539 isParatext "false" @default.
• W2883808539 isRetracted "false" @default.
• W2883808539 magId "2883808539" @default.
• W2883808539 workType "article" @default.