Journal of Risk and Financial Management, Volume 17, Issue 12

This study aims to identify the determinants of the auditor’s qualified opinion in 71 Portuguese privately owned hospitals from 2019 to 2021. Seven research hypotheses are defined, related to the characteristics of the audited hospitals (size,...

The continued rise in SMEs’ corruption-related activities results in uncertainty around their ability to sustainably contribute to economic growth, leaving SMEs financially fragile and exposed to problems associated with trade credit management...

In behavioral economics, it has widely been documented that there might be a close relationship between overall market sentiment and economic performance, such as GDP per capita. In this paper, we investigate the effects of market sentiment on stock...

The evaluation and ranking of companies in any sector are generally based on a single measure of financial success, so the results obtained vary according to the classification criteria used. This study applies a multi-criteria approach to develop a...

This study aims to combine the use of dynamic conditional correlation multiple generalized autoregressive conditional heteroskedasticity (DCC-GARCH) models and deep learning techniques in analyzing the dynamic correlation between stock markets. First...

Education is considered an investment in human capital that is gained at the cost of knowledge acquisition. This cost is borne by the beneficiary along with subsidy provided by the government, if any, that is mainly collected through tax revenues. Th...

This paper examines the sustainability of the current account balances for three leading economies that play significant roles in global financial and geopolitical developments: Using the concept of sustainability as the ability of an economy to meet...

This research conducts a meticulous examination of the determinants influencing dividend payout dynamics among firms listed on the Korean Stock Exchange (KSE) from 1995 to 2021, a period characterized by profound economic fluctuations. By leveraging...

This study examines the moderating role of profitability in the relationship between leverage and dividend policy in listed manufacturing firms in Nigeria and South Africa. Using a sample of 915 firm-year observations from 2013 to 2022, the analysis...

The simplified tax system is the most common special tax regime in the Russian Federation in terms of the number of taxpayers. Tax revenues from the simplified tax system account for 6% of the structure of tax revenues of the consolidated budgets of...