Journal of Accounting Science
Vol 6 No 1 (2022): January

Risk Management Practices and Financial Performance: The Case of Sultanate of Oman

AL Mamari, Shima Hamdan (Unknown)
Al Ghassani, Ahad Said (Unknown)
Ahmed, Essia Ries (Unknown)



Article Info

Publish Date
26 Jan 2022

Abstract

The main objective of this study is to test the relationship between risk management practices and bank's financial performance. This is quantitative study, where the quantitative data was collected via secondary data. Data collection from the annual reports of eight banks listed in Muscat Stock Exchange (MSX). In this research, data collected is analyzed using Structural Equation Modelling (SEM) with Partial Least Square PLS Software. The findings revealed that risk management is positively meaningful while avoiding risk .The findings pointed that the risk management has significant relation with a ROA. This result indicates that management has a significant influence on banks performance (ROA). As well as, the findings found that the risk management insignificantly related to a (ROE).

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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and ...