We examine the effect of litigation risk on management's decision to issue earnings forecasts. We use a new ex ante … measure of litigation risk, namely, the Directors and Officers liability insurance premium. This measure bypasses significant … problems associated with the estimation of ex ante litigation risk in prior studies. By using this measure of litigation risk …

risk. They are of increasing importance in financial accounting, including the valuation of goodwill and other intangibles … the firm, this paper proposes an alternative accounting based approach: accounting based risk measurement (ABRM …). Alternatives to beta are computed from planning and budgeting metrics at firm level to produce consistent risk estimates factoring …

reason, this study attempts to analyze the management of risk in Indonesian banks, relying particularly from the commonly …-prescribed indicators, such as; market risk, credit risk, and operational risk. These sets of indicators are analyzed to note the relational …

The article presents the initial proposal for the group risk measurement based on the comparison of two interconnected … sets of webs. The risk scalar has been presented both for each separated subsidiary as well as for the group itself. It was … shown the risk profile of the group could be aggregated into a single value, and some consequences of that attribute was …

We develop a measure of how information events impact investors' expectations of risk. The measure is broadly … simultaneously conveys information on the announcer's expected future cash flows and risk profile. We empirically implement the … forecasting power for firms' risk profiles, costs of capital, and future investments. We further highlight pitfalls of using …

) is associated with a certain level of risk. An effective mechanism in the context of leveling investment risks can be an … cash flow valuation is one of the most common and reliable. The beta coefficient as a measure of market risk is of … theory, despite this, it is the CAPM beta that is the most common tool for integrating the risk factor into financial models …

I implement the accounting-based risk measurement approach in equity valuation proposed by Nekrasov and Shroff (2009 … this risk measurement approach produce a significantly smaller valuation inaccuracy relative to the market-based approach … intrinsic value estimate based on the accounting approach. Additionally, the estimated risk can be transformed to obtain …

's incentives, operating risk, and accounting noise, and examine their behavior on varying these primitives. We find that some of …