The modern concept of risk management is an important part of the company's management, which is considered one of the most important internal mechanisms of corporate governance, especially after the recent global financial crisis. This study examines the impact of the application of enterprise risk management (ERM) on earnings quality for a sample of 36 firms listed in the Egyptian Stock Exchange during the period from 2008 to 2010. ERM serves the goals of the strategic management which focuses on achieving a competitive advantage for the company in the long term. Despite the recommendations of COSO , SOX, and others to adopt risk management , the benefits resulting from its application are still not clear . The results indicate that ERM has significant negative influence on the discretionary accruals as a reverse indicator of earnings quality.
El Sharawy, H. H. M. (2017). The impact of the application of risk management on profit quality (applied study on Egyptian companies). Journal of Alexandria University for Administrative Sciences, 54(1), 29-68. doi: 10.21608/acj.2017.44532
MLA
Hossam Hassan Mahmoud El Sharawy. "The impact of the application of risk management on profit quality (applied study on Egyptian companies)", Journal of Alexandria University for Administrative Sciences, 54, 1, 2017, 29-68. doi: 10.21608/acj.2017.44532
HARVARD
El Sharawy, H. H. M. (2017). 'The impact of the application of risk management on profit quality (applied study on Egyptian companies)', Journal of Alexandria University for Administrative Sciences, 54(1), pp. 29-68. doi: 10.21608/acj.2017.44532
VANCOUVER
El Sharawy, H. H. M. The impact of the application of risk management on profit quality (applied study on Egyptian companies). Journal of Alexandria University for Administrative Sciences, 2017; 54(1): 29-68. doi: 10.21608/acj.2017.44532
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