Exploring the Moderating Effect of Organizational Slack on the Relationship between Enterprise Risk Management and Firm Performance

• Main Authors: Chieh-Sheng Lin, 林介勝
• Other Authors: Chin-Shien Lin
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/65ut59

碩士 === 國立中興大學 === 企業管理學系所 === 99 === The purpose of this study was to understand the influence of enterprise risk management on firm performance and if the extent between implementation of enterprise risk management and performance had significant enhancement or weakening effect when three organization slack (available slack, recoverable slack and potential slack) jointed the model to become moderators. This study used purposive sampling to collect all OTC`s electronics industry from Taiwan Economic Journal Database (TEJ). According with the name of the TSE new industry classification was divided into eight sub-industries, namely semiconductor, computer and peripherals, optoelectronics, communications network industry, electronic components, electronic access industry, information services and other electronics. The findings of the present study were as followed: without considering the organization slacks as moderators, using the Enterprise Risk Management Index (ERMI) which are formed by COSO`s four strategic objectives (strategy, operation, reporting, compliance) and corporate performance has a significant positive relationship. To join the three different types of slack for moderators, only the available slack between the ERMI and corporate performance had a significant positive moderating effect, the recoverable slack and potential slack were showed no significant moderating effects.