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Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.]

Enterprise risk management (ERM) concept received much attention from businesses and industries in Malaysia, in practice Bursa Malaysia introduced new guideline on voluntary risk disclosure practice in annual report which also known as 2013 Bursa Malaysia Guideline (effective on 1 January 2013). How...

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Main Authors: rafidi, Marhamah, Said, Jamaliah, Kazemian, Soheil, Zakaria, Nor Balkish
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Selangor 2016
Subjects:
Banking
Developing countries
Online Access:http://ir.uitm.edu.my/id/eprint/30998/1/AJ_MARHAMAH%20RAFIDI%20MAR%20B%2016.pdf
http://ir.uitm.edu.my/id/eprint/30998/
http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/575
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spelling my.uitm.ir.309982020-06-15T04:07:08Z http://ir.uitm.edu.my/id/eprint/30998/ Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.] rafidi, Marhamah Said, Jamaliah Kazemian, Soheil Zakaria, Nor Balkish Banking Developing countries Enterprise risk management (ERM) concept received much attention from businesses and industries in Malaysia, in practice Bursa Malaysia introduced new guideline on voluntary risk disclosure practice in annual report which also known as 2013 Bursa Malaysia Guideline (effective on 1 January 2013). However, overall development and practical application of 2013 Bursa Malaysia guideline has been rather limited studies especially in banking area. Apparently, scholarly research activities in this particular area of interest are totally lacking hence lead to the essential need of this empirical study. In line with that statement, this paper aims to investigate the significant mean difference of ERM adoption among Malaysian Banking Institutions before and after a new guideline is in effect were based on voluntary disclosure practices in the annual report using common terms as a proxy for ERM adoption, and also investigate its effect onto banking performance. Content analysis was performed on the annual reports of 102 banking institutions; in addition return on Assets (ROA), return on Equity (ROE) and Non-Performing Loan (NPL) were used to determine the effect of ERM adoption towards banking performance. All in all, the findings show that the overall level of ERM disclosures among Malaysian banking institutions have improved significantly after and before the cut-off date the 2013 Bursa Malaysia Guideline is in effect. In conjunction, the findings also reveal that ERM disclosure is positively influenced the Return on Asset (ROA) and Return on Equity (ROE) in banking institutions whereas ERM disclosure do not influenced on Non-Performing Loan (NPL). Universiti Teknologi MARA Cawangan Selangor 2016-06 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/30998/1/AJ_MARHAMAH%20RAFIDI%20MAR%20B%2016.pdf rafidi, Marhamah and Said, Jamaliah and Kazemian, Soheil and Zakaria, Nor Balkish (2016) Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.]. Management & Accounting Review (MAR), 15 (1). pp. 1-26. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/575
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Banking
Developing countries
spellingShingle Banking
Developing countries
rafidi, Marhamah
Said, Jamaliah
Kazemian, Soheil
Zakaria, Nor Balkish
Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.]
description Enterprise risk management (ERM) concept received much attention from businesses and industries in Malaysia, in practice Bursa Malaysia introduced new guideline on voluntary risk disclosure practice in annual report which also known as 2013 Bursa Malaysia Guideline (effective on 1 January 2013). However, overall development and practical application of 2013 Bursa Malaysia guideline has been rather limited studies especially in banking area. Apparently, scholarly research activities in this particular area of interest are totally lacking hence lead to the essential need of this empirical study. In line with that statement, this paper aims to investigate the significant mean difference of ERM adoption among Malaysian Banking Institutions before and after a new guideline is in effect were based on voluntary disclosure practices in the annual report using common terms as a proxy for ERM adoption, and also investigate its effect onto banking performance. Content analysis was performed on the annual reports of 102 banking institutions; in addition return on Assets (ROA), return on Equity (ROE) and Non-Performing Loan (NPL) were used to determine the effect of ERM adoption towards banking performance. All in all, the findings show that the overall level of ERM disclosures among Malaysian banking institutions have improved significantly after and before the cut-off date the 2013 Bursa Malaysia Guideline is in effect. In conjunction, the findings also reveal that ERM disclosure is positively influenced the Return on Asset (ROA) and Return on Equity (ROE) in banking institutions whereas ERM disclosure do not influenced on Non-Performing Loan (NPL).
format Article
author rafidi, Marhamah
Said, Jamaliah
Kazemian, Soheil
Zakaria, Nor Balkish
author_facet rafidi, Marhamah
Said, Jamaliah
Kazemian, Soheil
Zakaria, Nor Balkish
author_sort rafidi, Marhamah
title Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.]
title_short Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.]
title_full Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.]
title_fullStr Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.]
title_full_unstemmed Enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / Marhamah rafidi … [et al.]
title_sort enhancing banking performance through holistic risk management: the comprehensive study of disclosure approach / marhamah rafidi … [et al.]
publisher Universiti Teknologi MARA Cawangan Selangor
publishDate 2016
url http://ir.uitm.edu.my/id/eprint/30998/1/AJ_MARHAMAH%20RAFIDI%20MAR%20B%2016.pdf
http://ir.uitm.edu.my/id/eprint/30998/
http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/575
_version_ 1685650732620972032
score 13.211869

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