2026 August - 16 articles
Carbon pricing is jurisdictional, while proof-of-work cryptocurrency mining is a highly mobile electricity load. We examine whether daily power-sector emissions display a cross-regional and distributional pattern consistent with short-run emissions d...
Financial regulatory penalties are a critical tool for curbing bank violations and play an important role in safeguarding the banking system against systemic risk. This study examines the effects of regulatory penalties imposed by the People’s...
Vietnam’s domestic gold price has persistently exceeded the world price by a wide margin, even as recent reforms have begun to relax the state’s historical monopoly over gold-bar production and imports. This paper asks why the gap persist...
Machine learning models used in financial decision systems create a measurable risk tradeoff between predictive performance and resilience to adversarial manipulation. This study presents a governance framework for managing that tradeoff through step...
Digital transformation has become a strategic pillar for firms; however, it requires substantial time, resources, and investment. These challenges have led to the emergence of an alternative phenomenon, digital washing. Using 2527 samples spanning si...
This paper examines the predictive power of credit default swap (CDS) spread correlations in the context of the 2023 Credit Suisse failure. Using a two-window design, we separate a 50-week pre-crisis period from the final two-week “jump”...
The present study examined how volatility in exchange rates shapes banking-sector financial stability across the G7 and six high-income European countries, consisting of 13 developed economies. The study analyses the time period from 2000 to 2023. To...
Non-life insurance markets face growing pressure from inflation, geopolitical uncertainty, and climate-related risks. These developments increase the need for comprehensive performance evaluation from a risk-based perspective. In this context, this s...
This study examines whether context-validated acute distress disclosures in annual Form 10-K filings improve bankruptcy-risk ranking beyond accounting variables. The analysis links U.S. Securities and Exchange Commission filing data, Item 7 Managemen...
Hierarchical Bayesian models for the estimation of individual risk preferences typically assume that subjects are unconditionally exchangeable: prior to seeing any data, every subject is treated as a draw from a common population distribution. We exa...
A persistent difficulty in monitoring private-credit risk is that narrative and quantitative information in periodic filings are produced jointly but evaluated separately. This leaves open the question of whether disclosure language is a useful signa...
This study examines the sensitivity of empirical findings in financial flexibility research to alternative measurement approaches. Financial flexibility is widely recognised as a critical determinant of corporate financing and investment decisions, y...
This study examines the impact of lean management principles on operational risk management in Polish Shared Service Centers (SSCs). Despite the increasing adoption of lean methodologies, their role in risk mitigation remains underexplored, particula...
Actuarial valuation of long-duration insurance liabilities depends on assumptions regarding mortality, lapse behavior, and discount rates, making it important to understand how valuation outcomes respond to changes in these assumptions. Existing appr...
Fractional Brownian motion has been widely used in financial modeling to capture long-range dependence and persistent behavior in asset dynamics. In the fractional Black–Scholes framework, accurate estimation of the Hurst parameter is essential...
Pricing coupon longevity bonds (CLBs) is challenging in illiquid markets due to the incompleteness of insurance markets and the unavailability of longevity payout data. In addition, pension funds may experience significant surges in annual mortality-...
