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347345

The Role of Risk Management Committee in Firm Performance and Risk Disclosure "An Empirical Study on the Egyptian Companies"

Article

Last updated: 21 Dec 2024

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Abstract

This study seeks to examine the impact of risk management committee on both firm performance and risk disclosure for a sample of companies listed on the Egyptian Stock Exchange (EGX) for the period from 2016 until 2020. The results of the study showed for empirical regression model (1) that there is a positive significant association between risk management committee's existence and firm performance. Also, it was found that there is a negative insignificant association between risk management committee's size and firm performance. Finally, the results indicated that there is a positive significant association between risk management committee's independence and firm performance. Concerning empirical regression model (2), the results showed that there is a positive significant association between risk management committee's existence and risk disclosure. The results also indicated that there is a positive insignificant association between risk management committee's size and risk disclosure. Finally, it was found that there is a positive significant association between risk management committee's independence and risk disclosure.

DOI

10.21608/sjcp.2023.347345

Keywords

Risk Management, Risk disclosure, firm performance

Authors

First Name

Mostafa Ahmed

Last Name

Alsaman

MiddleName

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Affiliation

Accounting Dept-Assiut University

Email

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City

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Orcid

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First Name

Ahmed Ashraf

Last Name

Abd Alhamid

MiddleName

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Affiliation

Accounting Dept-Assiut University

Email

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City

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Orcid

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First Name

Taha Zakaria

Last Name

Abu krisha

MiddleName

-

Affiliation

Accounting Dept-Assiut University

Email

-

City

-

Orcid

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Volume

37

Article Issue

4

Related Issue

46839

Issue Date

2023-12-01

Receive Date

2023-12-01

Publish Date

2023-12-01

Page Start

151

Page End

170

Print ISSN

1110-8452

Link

https://sjcp.journals.ekb.eg/article_347345.html

Detail API

https://sjcp.journals.ekb.eg/service?article_code=347345

Order

7

Type

المقالة الأصلية

Type Code

3,079

Publication Type

Journal

Publication Title

مجلة البحوث التجارية المعاصرة

Publication Link

https://sjcp.journals.ekb.eg/

MainTitle

The Role of Risk Management Committee in Firm Performance and Risk Disclosure "An Empirical Study on the Egyptian Companies"

Details

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Article

Created At

21 Dec 2024