دانش سرمایه‌گذاری

دانش سرمایه‌گذاری

مطالعه تطبیقی مدیریت ریسک سازمانی بر عملکرد مالی بانک‌ها، شرکت‌های سرمایه‌گذاری و بیمه: نگرش مبتنی بر استاندارد COSO و داده‌‌های عملکردی

نوع مقاله : مقاله پژوهشی

نویسندگان
غلامعباس تقیان 1
سیده محبوبه جعفری 2
محسن حمیدیان 3
1 گروه حسابداری ، واحد بین الملل کیش ،دانشگاه آزاد اسلامی ، جزیره کیش ،ایران
2 استادیار،گروه حسابداری،دانشکده اقتصادو حسابداری،واحد تهران جنوب،دانشگاه آزاد اسلامی ،تهران ،ایران
3 دانشیار،گروه حسابداری،دانشکده اقتصادو حسابداری،واحدتهران جنوب،دانشگاه آزاد اسلامی ،تهران ،ایران
10.30495/jik.2024.77750.4560
چکیده
هدف این پژوهش، مطالعه تطبیقی مدیریت ریسک سازمانی بر عملکرد مالی بانک‌‌ها، شرکت‌‌های سرمایه‌گذاری و بیمه در بازه زمانی 1393 الی 1401 است. جامعه آماری در اندازه‌گیری کیفی مدیریت ریسک، 183 نفر از مدیران صنعت مالی و در سنجش کمی مدیریت ریسک، داده‌‌های مالی بانک‌‌ها، شرکت‌‌های سرمایه‌گذاری و بیمه‌ای پذیرفته شده در بورس اوراق بهادار تهران ‌‌می‌باشد که بر مبنای فرآیند حذفی سیستماتیک به 71 بانک و شرکت محدود گردیده است. برای اندازه‌گیری مدیریت ریسک سازمانی از دو نگرش مبتنی بر استاندارد COSO (کیفی) و داده‌‌های عملکردی (کمی) استفاده شده است. نتایج پژوهش نشان داد که مدیریت ریسک سازمانی براساس هر دو نگرش کیفی و کمی تاثیر مستقیم و معناداری بر هر سه معیار عملکرد شرکت (بازده، سرمایه و ارزش تعدیل شده) بر پایه میانه صنعت دارد. علاوه براین، هنگامی که معیار عملکرد مالی، بازده تعدیل شده باشد، قدرت توضیح دهندگی مدیریت ریسک سازمانی مبتنی بر مدل کیفی بیشتر از مدل کمی است اما در دو معیار دیگر عملکرد مالی (یعنی سرمایه و ارزش تعدیل شده)، قدرت توضیح دهندگی مدیریت ریسک سازمانی مبتنی بر مدل کمی بیشتر از مدل کیفی است.
کلیدواژه‌ها
مدیریت ریسک سازمانی
استاندارد COSO
موسسات مالی
عملکرد

عنوان مقاله English

A comparative study of enterprise risk management on the financial performance of banks, investment and insurance companies: Approaches based on the COSO standard and performance data

نویسندگان English

Gholam Abbas Taghian 1
seyedeh mahboobeh jafari 2
mohsen hamidian 3
1 Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran
2 Associate Professor, Department of Accounting, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
3 Associate Professor, Department of Accounting, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده English

The aim of this research is a comparative study of enterprise risk management on the financial performance of banks, investment, and insurance companies in the period from 2014 to 2022. The statistical population in the qualitative measurement of risk management is 183 financial industry managers and in the quantitative measurement of risk management, the financial data of banks, investment, and insurance companies listed in the Tehran Stock Exchange, which is based on the systematic elimination process to 71 banks and the firms are limited. Two approaches based on the COSO standard (qualitative) and performance data (quantitative) have been used to measure enterprise risk management. The results suggested that enterprise risk management based on both qualitative and quantitative approaches has a direct and significant effect on all three firm performance criteria (adjusted return, adjusted capital, and adjusted value) based on the industry median. In addition, when the measure of financial performance is adjusted return, the explanatory power (R2) of enterprise risk management based on qualitative model is more than the quantitative model, however in the other two measures of financial performance (i.e. capital and adjusted value), the explanatory power of enterprise risk management R2 of quantitative model is more than a qualitative model.

کلیدواژه‌ها English

Enterprise risk management
COSO standard
Financial institutions
performance
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