THE IMPACT OF THE OPERATIONAL RISK MANAGEMENT ON THE PERFORMANCE OF THE NON FINANCIAL ENTERPRISES

L'IMPACT DE LA GESTION DES RISQUES OPERATIONNELS SUR LA PERFORMANCE DES ENTREPRISES NON FINANCIERES

Armel Assienin () and Abdoulaye Ouattara
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Armel Assienin: UFHB - Université Félix Houphouët-Boigny [Abidjan, Côte d'Ivoire]
Abdoulaye Ouattara: ESI - Ecole Supérieur d'Informatique - UNB - Université Nazi Boni (Bobo-Dioulasso)

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Abstract: This research aims to analyze the impact of the operational risk management on the performance of the non-financial enterprises in Côte d'Ivoire. On a sample of 70 non-financial enterprises with a rate of answer 63%, we collected the information on the risk management of these enterprises from a questionnaire and completed these information by data descended of the financial data bank. The financial performance has been measured by ROE and the EBITDA. The analyses led on the introverted data drive to the following results: the risks culture and the endowments to the amortizations and stores have a positive impact on the ROE and the EBITDA, while the reserves and the protection contractual influence negatively the ROE and the EBITDA.

Keywords: performance; Risk; management of the risks; operational risk management; gestion des risques opérationnels; Risque; gestion des risques (search for similar items in EconPapers)
Date: 2016
Note: View the original document on HAL open archive server: https://hal.science/hal-01252493v2
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Published in Finance et Finance Internationale, 2016, 1

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01252493

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