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Risk management and agency theory : role of the put option in corporate bonds
Tewari, Manish; Ramanlal, Pradipkumar - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-28
This study sets out a new methodology to exemplify, through a set of risk metrics called the Greeks, impact of a bond’s structured provisions (e.g., call, put, and conversion options) on its risk characteristics and its propensity for agency conflicts. The methodology is assessed by applying...
Persistent link: https://www.econbiz.de/10012821017
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An empirical analysis for the prediction of a financial crisis in Turkey through the use of forecast error measures
Cavdar, Seyma Caliskan; Aydin, Alev Dilek - In: Journal of risk and financial management : JRFM 8 (2015) 3, pp. 337-354
In this study, we try to examine whether the forecast errors obtained by the ANN models affect the breakout of financial crises. Additionally, we try to investigate how much the asymmetric information and forecast errors are reflected on the output values. In our study, we used the exchange rate...
Persistent link: https://www.econbiz.de/10011545129
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Liquidity and corporate governance
Berglund, Tom - In: Journal of risk and financial management : JRFM 13 (2020) 3/54, pp. 1-9
This paper discusses the relationship between stock market liquidity and corporate governance. Both concepts are widely investigated from different angles in the literature. It is generally agreed that they are related so that better corporate governance implies higher liquidity for shares of...
Persistent link: https://www.econbiz.de/10012174012
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Crowdfunding in a competitive environment
Miglo, Anton - In: Journal of risk and financial management : JRFM 13 (2020) 3/39, pp. 1-38
Crowdfunding has mostly been used to finance very unique projects. Recently, however, companies have begun using it to finance more traditional products where they compete against other sellers of similar products. Major crowdfunding platforms, Kickstarter and Indiegogo, as well as Amazon have...
Persistent link: https://www.econbiz.de/10012174171
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Empirically investigating the disclosure of nonfinancial information : a content study on corporations listed in the Saudi capital market
Alshiban, Reem Fraih; Al-Adeem, Khalid Rasheed - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-23
This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the …
Persistent link: https://www.econbiz.de/10013273608
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The effects of CSR report mandatory policy on analyst forecasts : evidence from Taiwan
Tseng, Tzu-Yun; Shih, Niensu - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17
The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...
Persistent link: https://www.econbiz.de/10013273622
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Creative accounting as an apparatus for reporting profits in agribusiness
Blazek, Roman; Durana, Pavol; Valaskova, Katarina - In: Journal of risk and financial management : JRFM 13 (2020) 11/261, pp. 1-19
The economic results of a company are an important tool for many entities, e.g., for internal entities as well as for external entities. As the economic results of a company are often the only source of information that informs the company´s partners about the managerial activities of their...
Persistent link: https://www.econbiz.de/10012389838
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The Financial determinants of integrated reporting disclosure by Jordanian companies
Al Amosh, Hamzeh; Saleh F. A. Khatib; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-20
interest coverage ratios on the level of integrated reporting disclosure-as one of the reports that promotes sustainable … that financial leverage, profitability, liquidity and cash holdings are important determinants for integrated reporting … first empirical study that deals with the impact of a set of financial variables on integrated reporting in the context of …
Persistent link: https://www.econbiz.de/10013397648
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Assessing the decision usefulness of integrated reports of Namibian listed companies
Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15
The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed control checklists. A manual content analysis of the sampled 2018-2019 integrated reports was performed, using the control checklists for the decision usefulness' qualitative...
Persistent link: https://www.econbiz.de/10013397711
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The influence of audit committee chair characteristics on financial reporting quality
Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15
years 2017–2020. This study uses the MAO as a proxy for Financial Reporting Quality (FRQ). The results of this study …
Persistent link: https://www.econbiz.de/10014284405