Determinants of Enterprise Risk Management Adoption: An Empirical Analysis of Malaysian Public Listed Firms
Authors: Nargess Mottaghi Golshan, Siti Zaleha Abdul Rasid
Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.
Keywords: Enterprise risk management, risk, public listed company.
Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1079700Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2355
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