Past research has confirmed the positive relationship of competition with management decisions.The purpose of this paper is to investigate the role of enterprise risk management intervention as a factor affecting the above-mentioned relationship. It also provides a different measurement model for enterprise risk management of secondary research objectives. The dimensions of enterprise risk management included risk of financial strategies, operational risk, reporting risk, tax risk and tax liability in this research. In the study of the factor of competition the market levels of products of the company and industry were examined. This paper was examined with 81 sample companies over a 10-year period (2006-2015) including 810 years of corporate descriptive-correlation modeling, using a multivariate regression model for analysis. Results indicated that there is a significant and positive relationship between competition (market of products and industry) and investment decisions, and there is not a meaningful relationship between enterprise risk management based on financial reporting and investment decisions. In addition, enterprise risk management has not had a meaningful interference effect on the relationship between competition and management decisions. In other words, the role of competition in investment decisions is more important than enterprise risk management.
Firouz alizadeh, A., & Rezaei, F. (2017). The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions. Applied Research in Financial Reporting, 5(2), 173-201.
MLA
Akram Firouz alizadeh; Farzin Rezaei. "The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions". Applied Research in Financial Reporting, 5, 2, 2017, 173-201.
HARVARD
Firouz alizadeh, A., Rezaei, F. (2017). 'The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions', Applied Research in Financial Reporting, 5(2), pp. 173-201.
VANCOUVER
Firouz alizadeh, A., Rezaei, F. The Relationship between Market Competition and Enterprise Risk Management base on Financial Reporting with Management`s Decisions. Applied Research in Financial Reporting, 2017; 5(2): 173-201.
