We propose a comprehensive approach for the analysis of real economy and government sector risk transmission to the …' assets according to the risk-adjusted balance sheet of the counterparts. The use of distance to distress as a popular risk … metric shows that Contingent Claims Analysis underestimates banks risk in stable periods and overstates it during crisis …

South Africa. It assesses whether the risk and opportunity disclosures provided comply with the requirements of the … International Integrated Reporting Framework (IIRF), as well as the nature of the risks and opportunities disclosed in the IR. This … about their opportunities. The findings concerning the nature of risk disclosures show that the selected banks disclosed 38 …

The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over … risk in a CSR or integrated reports, and whether it is possible to assess going-concern risks based on the reports. The … author analysed the content of selected CSR and integrated reports to describe the scope and structure of going-concern risk …

This paper aims to research the topics related to risk included in non-financial disclosure (NFD) of companies listed … on the Warsaw Stock Exchange (WSE) and explore factors that influence the risk topics ratio in NFD. We applied a content … analysis using topic modeling to discover latent risk topics in NFD. Next, with Ward's clustering, we identified four groups of …

This study is aimed to examine the impact of income diversification on bank risk in Vietnam before and during the COVID … risk of default. However, the diversification strategy should be conducted based on each source of non-interest income, in …-interest activities. We also find that bank's default risk tends to decrease when the COVID-19 pandemic breaks out. However, contrary to …

to the application of professional judgment in defining the best way to present reporting information. In the course of … reporting, which take a principles-based approach and provide for the use of professional judgment. The authors assumed that the … in the accounting and reporting of the company objects of accounting that are significant and of interest to users. The …

increase in tax avoidance under the Dodd-Frank Act tend to increase their risk, investing in high-risk-weight assets and … increasing tax planning activities and consequently increasing risk-taking on banks with high tax avoidance, which goes against …

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This … study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach … consist of 1,813 firm-years. We find that the tax risk has no effect on audit report lag. This finding holds up when one …

research examine how the disclosure of climate change risks affects the financial performance, financial reporting, and risk … is a significant positive association between the financial performance, financial reporting, and risk management of …Where Egypt stand with climate related-risk disclosures and why stakeholders and organizations require such information …

above. It goes on further to explain the new management concept of "Risk-based thinking" as a way to approach these … potential opportunities and threats of Fintech. Finally, the paper looks at cyber risk in the Fintech landscape as the latest …