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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Indonesian Management and Accounting Research
Md. Jahidur Rahman
Wenzhou-Kean University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Enterprise Risk Management and Company’s Performance Md. Jahidur Rahman; Sarmann I Kennedyd; Zhenkui Chen
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.575

Abstract

The purpose of this study is to investigate the relationship between enterprise risk management (ERM) and company performance in the Chinese commercial industry. An enterprise risk management index was constructed from a strategic and operational point of view to assess the ERM level of Chinese commercial companies. ERM is also known as an integrated, comprehensive, and strategic management using the Simona-lulia (2014) approach. The study used a sample of 175 listed Chinese commercial companies from 2009 to 2018, and found that the imperfect ERM in the Chinese commercial industry as a whole had a negative effect on the performance of the companies. It also found that the size of the company, financial leverage, and intellectual capital can influence enterprise risk management. These results established a strong link between enterprise risk management and company performance in the Chinese commercial industry.
Corporate Social and Financial Performance in Chemical Industry in the United States Md. Jahidur Rahman; Yuyang Luo
Indonesian Management and Accounting Research Vol. 19 No. 1 (2020): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.249 KB) | DOI: 10.25105/imar.v19i1.6253

Abstract

The purpose of this study is to investigate the relationship between corporation financial performance (CFP) and corporate social performance (CSP). This study uses return on assets (ROA) to measure corporate financial performance. We use two different measurement strategies independently to measure corporate social performance: (a) KLD index as perceptual CSP measure strategy; (b) Percentage change in waste produced by the corporation (TRI index) as behavior CSP measure strategy. Using the sample of 123 U.S chemical firms from 2009-2018, this paper finds that KLD index has a significantly positive association with CFP, while TRI index is not significantly associated with CFP. Meanwhile, this paper also finds that seven individual dimensions of CSP are significantly related to CFP except for the environment dimension. The result expands the importance of CSP measurement methods from cross-industry research to single industry research and contributes to the CSP individual dimensions literature. 
Co-Authors Sarmann I Kennedyd Yuyang Luo Zhenkui Chen