Enterprise risk management, corporate governance and insurers risk-taking behaviour in South Africa: evidence from a linear and threshold analysis

SS Horvey, J Odei-Mensah - Journal of Accounting in Emerging …, 2025 - emerald.com
Purpose This study examines the linear and non-linear effects of enterprise risk
management (ERM) and corporate governance (CG) on insurers' risk-taking behaviour …

[PDF][PDF] A comprehensive approach to financial risk management: Analysis of regulation, innovation and sustainability through semantic literature reviews

M Lestari, B Febriyanto, NS Marbun, D Sunaryo… - 2024 - researchgate.net
Financial risk management is an important element in maintaining global economic stability.
This study explores the relationship between regulation, technological innovation, and …

Enterprise risk management and corporate tax planning

EM Eastman, AC Ehinger, J Xu - Journal of Risk and Insurance, 2024 - Wiley Online Library
This study examines the impact of enterprise risk management (ERM) programs on
corporate tax planning. ERM is a holistic approach to managing an enterprise's entire …

Enterprise risk management and management earnings forecasts

C Li, K Stack, L Sun, J Xu - Available at SSRN, 2024 - papers.ssrn.com
Abstract Enterprise Risk Management (ERM) is an institutional agenda emphasizing holistic
risk oversight and strategic planning. This study examines whether and how the adoption of …

[HTML][HTML] The Choice of Optimal Risk Retention Forms from the Perspective of Asymmetric Information

Y Zhang, J Zhang - Mathematics, 2024 - mdpi.com
The risk retention rule requires issuers to retain part of their securities and share the
interests of investors. The different forms of risk retention chosen lead to different financing …