Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2020.1776140
The influence of enterprise risk management on firm performance with the moderating effect of intellectual capital dimensions
Parvaneh Saeidi
Sayyedeh Parisa Saeidi
Leonardo Gutierrez
Dalia Streimikiene
Melfi Alrasheedi
Sayedeh Parastoo Saeidi
Abbas Mardani
Sažetak
In the current dynamic environment, organizations are exposed
to many risks from different directions. Therefore, this study using
the theoretical lens explored the effect of enterprise risk management
(ERM) on both financial and non-financial firm performance
and the moderating role of intellectual capital (IC) and its dimensions
on the relationship between ERM and firm performance. To
test the study hypotheses, a questionnaire survey was distributed
to 84 Iranian financial institutions. Structural equation modeling
(PLS software) was used to analyze the data statistically. The findings
revealed that ERM had a positive relationship with firms’ performance.
The results also showed that the overall IC had a
moderating effect on ERM-firm financial performance. However,
regarding components of IC, knowledge, and information technology
(IT) had a positive and significant moderating effect while
training, organizational culture, and trust did not affect. This study
provides an insight into the impact of ERM in recent years on
non-financial performance and the influence of intangible assets
on ERM and its function. The model developed in the current
study and result can be extended and implemented to other
organizations in developing countries.
Ključne riječi
Enterprise risk management; intellectual capital; firm financial performance; firm nonfinancial performance; financial institutionsy
Hrčak ID:
299998
URI
Datum izdavanja:
31.12.2021.
Posjeta: 1.478 *