Short answer

Designers and business strategists should develop frameworks that ensure risk management and intellectual capital are continuously leveraged, regardless of current profitability levels, and critically evaluate the communication and impact of sustainability reporting.

Field
Innovation & Markets
Source
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS (2023)
Method
Quantitative analysis using panel data regression and robust least squares.
Sample
16 companies
Evidence
Moderate effect

While robust enterprise risk management and strong intellectual capital typically enhance firm value, high profitability can diminish these positive effects. This innovation & markets research insight is drawn from a 2023 study published in SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS. Using Quantitative analysis using panel data regression and robust least squares. with 16 companies, researchers explored how this design variable affects real-world outcomes. The key design takeaway: Designers and business strategists should develop frameworks that ensure risk management and intellectual capital are continuously leveraged, regardless of current profitability levels, and critically evaluate the communication and impact of sustainability reporting.

Study
Innovation & MarketsRecentModerate effect

Profitability Dampens Positive Impact of Risk Management and Intellectual Capital on Firm Value

While robust enterprise risk management and strong intellectual capital typically enhance firm value, high profitability can diminish these positive effects.

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS · 2023

01

Key Findings

  • 01Enterprise risk management has a positive effect on firm value.
  • 02Intellectual capital has a positive effect on firm value.
  • 03Sustainability reports have a negative effect on firm value.
  • 04Profitability weakens the positive effect of enterprise risk management on firm value.
  • 05Profitability weakens the positive effect of intellectual capital on firm value.
02

Application

Design takeaway

Designers and business strategists should develop frameworks that ensure risk management and intellectual capital are continuously leveraged, regardless of current profitability levels, and critically evaluate the communication and impact of sustainability reporting.

How to apply

When developing business strategies or product roadmaps, consider how to embed mechanisms that ensure continuous investment and attention to risk mitigation and intellectual asset development, even during periods of high revenue.

Project actions

  • 01When analyzing a company's performance, consider how external factors like profitability can influence the effectiveness of internal strategies.
  • 02If your design project involves recommending business strategies, ensure your recommendations are robust enough to be effective across different financial performance cycles.
03

Method & Evidence

AimTo investigate how profitability moderates the relationship between enterprise risk management, intellectual capital, sustainability reporting, and firm value.
MethodQuantitative analysis using panel data regression and robust least squares.
ProcedureThe study analyzed financial data from 16 food and beverage companies over two years, examining the direct effects of enterprise risk management, intellectual capital, and sustainability reporting on firm value, and then assessing how profitability influences these relationships.
Sample16 companies
ContextFood and beverage sector companies listed on the IDX.

Variables

IV["Enterprise Risk Management","Intellectual Capital","Sustainability Reporting"]
DVFirm Value
CVProfitability (as a moderator)
04

Strengths & Limitations

Strengths

  • +Uses robust statistical methods (panel data regression, robust least squares).
  • +Examines a relevant moderating effect (profitability) on key business strategy components.

Limitations

The study's findings might not apply to companies with different business models or in different economic climates.

Reliability & validity

The use of panel data regression and robust least squares enhances the reliability and validity of the findings by accounting for potential heteroskedasticity and autocorrelation. However, the limited sample size and time frame might affect generalizability.

Think critically

How might the perceived 'risk' of sustainability reporting change for a highly profitable company, and what design interventions could mitigate this perceived risk?

05

Design Principles

"Sustained value creation requires proactive management of core strategic assets, independent of short-term financial performance."

This insight suggests that companies experiencing high profits may become complacent, potentially overlooking or underutilizing their risk management strategies and intellectual assets. Designers and strategists need to consider how to maintain focus on these critical areas even during periods of financial success.

06

What This Means for Your Design

Even when a company is making a lot of money, it's important to keep paying attention to managing risks and using its smart ideas (intellectual capital). If profits are very high, the good things risk management and smart ideas do for the company's value might become less strong. Also, reporting on sustainability might hurt the company's value more when profits are high.

How to use in your project

  • 1.This research can inform the justification for your chosen design strategies by highlighting the importance of considering market conditions and financial performance.
  • 2.Use findings to support arguments about the need for integrated approaches to risk, innovation, and reporting in your design process.
07

Add to My Project

08

Quick Cite

Paragraph starter

This study's findings suggest that while enterprise risk management and intellectual capital are generally beneficial for firm value, their positive impact can be diminished by high profitability. This implies that design strategies should incorporate mechanisms to ensure these critical elements are consistently prioritized, irrespective of short-term financial gains. Furthermore, the amplified negative effect of sustainability reporting under high profitability warrants careful consideration of how such initiatives are communicated and integrated into the overall business strategy.

09

Source

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS

How Profitability Moderates the Impact of Enterprise Risk Management, Intellectual Capital, and Sustainability Reporting on Firm Value?

journal · 2023

View source

Questions About This Research

What does the research say about profitability dampens positive impact of risk management and intellectual capital on firm value?
Designers and business strategists should develop frameworks that ensure risk management and intellectual capital are continuously leveraged, regardless of current profitability levels, and critically evaluate the communication and impact of sustainability reporting. Evidence: SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS (2023).
Why does "Profitability Dampens Positive Impact of Risk Management and Intellectual Capital on Firm Value" matter for design?
This insight suggests that companies experiencing high profits may become complacent, potentially overlooking or underutilizing their risk management strategies and intellectual assets. Designers and strategists need to consider how to maintain focus on these critical areas even during periods of financial success.
How can designers apply this research?
Designers and business strategists should develop frameworks that ensure risk management and intellectual capital are continuously leveraged, regardless of current profitability levels, and critically evaluate the communication and impact of sustainability reporting.
What were the main findings?
Enterprise risk management has a positive effect on firm value.. Intellectual capital has a positive effect on firm value.. Sustainability reports have a negative effect on firm value.. Profitability weakens the positive effect of enterprise risk management on firm value.
What research method was used?
Quantitative analysis using panel data regression and robust least squares. with 16 companies.
How strong is the evidence?
Evidence strength is rated Moderate effect, based on a 2023 journal from SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS.
What should I do differently in my next project?
When developing business strategies or product roadmaps, consider how to embed mechanisms that ensure continuous investment and attention to risk mitigation and intellectual asset development, even during periods of high revenue.
What are the limitations?
The study is limited to a specific industry and a two-year period, potentially limiting the generalizability of findings.