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Journal of Industrial and Systems Engineering، جلد ۱۷، شماره ۲، صفحات ۱-۱۳
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عنوان انگلیسی The Impact of Enterprise Risk Management on the Financial Performance of Banks with Emphasis on Four Performance Metrics
چکیده انگلیسی مقاله This research examines the impact of enterprise risk management on the financial performance of banks, focusing on four performance metrics: economic value added, net profit, average cost of capital, and return on investments. To this end, linear regression analyses were conducted using data from 24 banks listed on the Tehran Stock Exchange over 10 years. The findings indicate that enterprise risk management has a positive and significant effect on the financial performance of banks, as this impact has been confirmed across the four different performance metrics, including economic value added, net profit, average cost of capital, and return on investments. Specifically, the positive coefficient of enterprise risk management in the linear regression analyses indicates its positive impact on economic value added (t-statistic 0.069), net profit (t-statistic 1.122), average cost of capital (t-statistic 0.359), and return on investments (t-statistic 0.584). Additionally, sustainability reporting has been identified as a moderating factor in these relationships, suggesting that it can enhance the positive impact of enterprise risk management on financial performance. These results emphasize the importance of effectively implementing risk management and sustainability reporting to improve the financial performance of banks listed on the Tehran Stock Exchange.
کلیدواژه‌های انگلیسی مقاله Risk Management,Sustainability Reporting,financial performance
نویسندگان مقاله Kourosh Zarinjooei |
Department of Financial Engineering, Kashan Branch, Islamic Azad University, Kashan, Iran

Hasan Ghodrati |
Department of Accounting and Management, Kashan Branch, Islamic Azad University, Kashan, Iran

Hossein Panahian |
Department of Accounting and Management, Kashan Branch, Islamic Azad University, Kashan, Iran

Hossein Jabbari |
Department of Accounting and Management, Kashan Branch, Islamic Azad University, Kashan, Iran

نشانی اینترنتی https://www.jise.ir/article_227271_c61b2fa2fd404f3843da0fe678b54e17.pdf
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