The aim of this study was to investigate whether firms’ reporting delays are interconnected with bankruptcy risk and … delay, either in a binary or ordinal form, was used as the dependent variable, while bankruptcy risk based on an … lower values of liquidity and annual and accumulated profitability were more likely to delay the submission of an annual …

This paper examines the bank liquidity risk while using a maturity mismatch indicator of loans and deposits (LTDm … exposed to liquidity risk. The financial crisis in 2007–2009 highlighted the importance of liquidity to the functioning of … business model, are related to liquidity risk, while using a sample of European banks in the period after the financial crisis …

twofold: to define risk-based capital measures able to absorb the effects of financial distress and avoid corporate default … on insolvency risk will be defined by recalling the concepts of Cash Flow-at-Risk and Capital-at-Risk. A first check on … the usefulness of these risk-based measures and their consistency with the principle of value maximization is carried out …

The aim of this article is to use multiple discriminant analysis (MDA) and logit models to assess the risk of … literature is used to select models appropriate to analyze the risk of bankruptcy of tourism enterprises listed on the Warsaw … allowed the estimation of the risk of bankruptcy of enterprises from the tourism sector in Poland as well as the assessment of …

Predicting the risk of corporate bankruptcy is one of the most important challenges for researchers dealing with the … issue of financial health evaluation. The risk of corporate bankruptcy is most often assessed with the use of early warning …

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 …

Risk perception is an idiosyncratic process of interpretation. It is a highly personal process of making a decision … based on an individual’s frame of reference that has evolved over time. The purpose of this paper is to find out the risk … perception level of equity investors and to identify the factors influencing their risk perception. The study was conducted using …

One of the key components of financial risk management is risk measurement. This typically requires modeling …

economic interactions, certain risks are associated with their implementation. Risk factors were given a particular priority … during the secondary and primary research, while determining the most relevant risk factors of investment project processes … in relation to the B2B market. The risk map for investment project processes was created in line with the relevant …