Este estudio investiga la aplicación, por parte de las socias auditoras, de una prima de riesgo en las auditoras … sugiere la existencia de una prima de riesgo femenina. Esta prima en los honorarios puede existir por las diferencias de … género existentes a la hora de percibir y tolerar el riesgo. A diferencia de estudios anteriores se controla el esfuerzo del …

reviewed to measure the impact on profitability, risk, correlation, and trading volume between markets, using indicators such … indicadores para medir el impacto sobre la rentabilidad, el riesgo, la correlación y el volumen de operaciones entre mercados, por …

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

A popular risk measure, conditional value-at-risk (CVaR), is called expected shortfall (ES) in financial applications … for the analysis is established with the quadrangle theory of risk functions. We derived relationships between elements of … CVaR quadrangle and mixed-quantile quadrangle for discrete distributions with equally probable atoms. The deviation in the …

This paper examines the predictive power of time-varying risk aversion over payoffs to the carry trade strategy via the … cross-quantilogram methodology. Our analysis yields significant evidence of directional predictability from risk aversion to … of risk aversion is found to be stronger during periods of moderate to high risk aversion and largely concentrated on …

, and inflation hedging to investors. This study employs a quantile autoregression model to investigate the dependence …

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. …

This paper presents the problem of working capital management, profitability and risk represented by working capital … the profitability and risk connected to the liquidity. On the other hand we can expect that the lower the working capital … level and hence the liquidity the higher the profitability and risk., The author decided to test companies listed on the …