main aspects of insurance as one tool of risk management in agriculture. Thus, our purpose is to give the reader …

This study investigates the application by auditor women of a risk premium in Spanish audit firms of SME companies as a … this study suggests the existence of a female risk premium. This premium in fees may exist due to gender differences … existing when perceiving and tolerating risk. Unlike previous studies, the audit effort has been controlled by the hours …

risk. Given the above, this paper presents a model of efficient portfolio optimization based on Markowitz's theory, using … EWMA methodology for the calculation of portfolio risk. …