Journal of Risk and Financial Management, Volume 19, Issue 1

Employing textual analysis of the “short-term vision” vocabulary in annual reports, we investigate the impact of managerial myopia on firm innovation and performance. Our results indicate that managerial myopia hampers innovation, and thi...

This study analyzes the relationship between macroeconomic distress and financial dollarization in Türkiye using annual regional panel data for 26 Nomenclature of Territorial Units for Statistics 2 regions over the period 2005–2021. Macroe...

(1) Background: The convergence of Big Data and the Internet of Things (IoT) is transforming digital accounting from retrospective documentation into real-time operational intelligence. This systematic review examines how Industry 4.0 technologies&md...

This paper addresses a critical inconsistency in models of the term structure of interest rates (TSIR), where zero-coupon bonds are priced under risk-neutral measures distinct from those used in equity markets. We consider a unified TSIR framework th...

Artificial intelligence technology has increased in popularity in the domain of accounting. Previous studies have focused on analysing the impact of AI integration on accounting in general and on work performance, with few researchers analysing the i...

This paper compares actively managed bond vs. equity mutual fund performance using modified False Discovery Rate ($q^{\ast }$) and percent simulated t(α) < Actual t(α). Bond funds are more likely to outperform than equity funds: $q^{\&lowast}$...

In this paper, the authors survey and summarize the widely researched morbidities and their life expectancy results. A constant impaired mortality adjustment for each morbidity is defined so that life expectancy is consistent with current medical res...

This study examines the relationship between publicly traded Thai companies’ ESG performance and value as well as how board structures moderate this. In the Thai context, there is a limited number of empirical studies that employ the board of d...

We investigate the underlying risk exposures of ETFs compared with their indices using a Principal Component Analysis approach. Then, we test whether ETFs’ tracking errors can capture the risk exposure difference between ETFs and their underlyi...

Background: Working capital management plays a critical role in ensuring business liquidity and financial sustainability. However, few studies in developing economies have employed multivariate statistical techniques to optimize working capital decis...