Risk identification and management is a new approach used to strengthen and enhance the effectiveness of organizations. The purpose of risk management is to identify and assess the risk and reduce it using economic resources available to the administrator. In this study, Enterprise Risk Management model has been estimated and its effectiveness has been studied on the Financial Reporting Quality. Tehran stock exchange listed firms constitute statistical population of the research and the sample was selected imposing conditions of the research variables to 129 firms during 2008-2019. Statistical technique of panel data regression was used to analyze data and test the hypotheses. Statistical technique of panel data regression was used to analyze data and test the hypotheses. The results indicate that enterprise risk management has a positive and significant effect on the financial reporting quality. And these results are supported by the model of COSO (2004). And by comparing the predictive power of Gordon model (2009) and comparing it with the COSO model (2004), it was concluded that Gordon model (2009) had the least error in forecasting financial reporting quality.
Ghaderi, S., Tariverdi, Y., & Lashghari, Z. (2022). Enterprise risk management and its implications for financial reporting quality. Applied Research in Financial Reporting, 10(2), 93-131.
MLA
salahodin Ghaderi; yadolah Tariverdi; Zahra Lashghari. "Enterprise risk management and its implications for financial reporting quality". Applied Research in Financial Reporting, 10, 2, 2022, 93-131.
HARVARD
Ghaderi, S., Tariverdi, Y., Lashghari, Z. (2022). 'Enterprise risk management and its implications for financial reporting quality', Applied Research in Financial Reporting, 10(2), pp. 93-131.
VANCOUVER
Ghaderi, S., Tariverdi, Y., Lashghari, Z. Enterprise risk management and its implications for financial reporting quality. Applied Research in Financial Reporting, 2022; 10(2): 93-131.
