Enterprise Risk Management Committee and Firm Financial Performance: Mediating Role of Firm Size

Offia; Anthonia Chioma; Chinedu Ugonma Asogwa

doi:10.56201/ijbfr.vol.11.no10.2025.pg58.72

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Enterprise Risk Management Committee and Firm Financial Performance: Mediating Role of Firm Size

Offia, Anthonia Chioma, Chinedu Ugonma Asogwa

Abstract

This study examined how firm size mediates the relationship between Enterprise Risk Management Committee (ERMC) characteristics and the performance of Nigerian banks from 2012 to 2022. Results revealed that ERMC gender diversity and expertise positively influence performance, and firm size effectively mediates these relationships. The study recommends prioritizing expertise in ERMC membership and leveraging firm size for gender diversity.

Keywords

Enterprise Risk ManagementRisk Management CommitteeFirm Size and Financial Performance

References

Onatuyeh, E. A., & Proso, T. (2019). Board gender diversity and financial reporting quality. Otekunrin, A.O., et al. (2021). Enterprise risk management (ERM) and firm's performance. Temitope, A.O. (2021).

Enterprise Risk Management Committee and Firm Financial Performance: Mediating Role of Firm Size

Abstract

Keywords

References

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