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The impact of enterprise risk management disclosure and firm value in Egyptian public and private sectors: a comparative study

Article

Last updated: 29 Dec 2024

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Abstract

The main objective of this research is to investigate the relationship between enterprise risk management (ERM), risk disclosure and firm value. The research aims to compare the public and private sectors in Egypt. The sample consists of 30 non-financial public companies and 30 non-financial private companies within the period 2011 to 2021. The results indicated an insignificant positive relationship between ERM and firm value for both the public and private sectors. The results found a significant positive relationship for the private sector and a significant positive relationship between ERM and risk disclosure for the public sector sample. The results show preferable values for private than public for the variables; ERM and risk disclosure score. That means that the private sector companies give more consideration to the ERM and risk disclosure than the public sector.

DOI

10.21608/msamsj.2022.273427

Keywords

erm, Risk disclosure, Tobin’s Q Ratio, Firm value

Authors

First Name

Mohamed

Last Name

Abdel-Azim

MiddleName

-

Affiliation

Department Of Accounting Cairo University, Cairo, Egypt

Email

mhassan35@gmail.com

City

-

Orcid

-

First Name

Mostafa

Last Name

Abdelrahman Fekry

MiddleName

-

Affiliation

Qatar National Bank, Egypt

Email

mostafa.fekry@yahoo.com

City

-

Orcid

-

First Name

Zakia

Last Name

Abdelmoneim

MiddleName

Abdelmoneim

Affiliation

Department Of Accounting Cairo University, Cairo, Egypt

Email

zalaaeldeen@msa.edu.eg

City

-

Orcid

0000-0002-0679-2390

Volume

1

Article Issue

1

Related Issue

38122

Issue Date

2022-08-01

Receive Date

2022-12-10

Publish Date

2022-08-01

Page Start

95

Page End

128

Print ISSN

2974-3028

Online ISSN

2974-3036

Article File

MSAMSJ_Volume 1_Issue 1_Pages 95-128.pdf

PDF . 718.5kB

Link

https://msamsj.journals.ekb.eg/article_273427.html

Detail API

https://msamsj.journals.ekb.eg/service?article_code=273427

Order

273,427

Type

Original Article

Type Code

2,535

Publication Type

Journal

Publication Title

MSA-Management Sciences Journal

Publication Link

https://msamsj.journals.ekb.eg/

MainTitle

The impact of enterprise risk management disclosure and firm value in Egyptian public and private sectors: a comparative study

Details

Type

Article

Created At

23 Jan 2023