Results 1 to 10 of about 58,952 (216)
Does employee stock ownership plan have monitoring and incentive effects? --An analysis based on the perspective of corporate risk taking [PDF]
HeliyonThis study uses sample data of Chinese A-share listed companies from 2006 to 2022 and employs methods such as propensity score matching (PSM), difference-in-differences (DID), and instrumental variables (IV) to study the supervisory incentive effect of ...
Quan Zhou, Heyang Han, Junhua Han
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Digital finance and climate risk information disclosure. [PDF]
PLoS ONEUnder the dual drivers of China's "Dual Carbon" goals (carbon peaking and carbon neutrality) and the digital technology revolution, the strategic value of corporate climate risk information disclosure has become increasingly prominent.
Hang Ren, Jianzhong Huang, Jinxin Ren
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Backward Deep BSDE Methods and Applications to Nonlinear Problems
Risks, 2023 We present a pathwise deep Backward Stochastic Differential Equation (BSDE) method for Forward Backward Stochastic Differential Equations with terminal conditions that time-steps the BSDE backwards and apply it to the differential rates problem as a ...
Yajie Yu +2 more
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Bank loans recovery rate in commercial banks:A case study of non-financial corporations [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 The empirical literature on credit risk is mainly based on modelling the probability of default, omitting the modelling of the loss given default. This paper is aimed to predict recovery rates on the rarely applied nonparametric method of Bayesian Model ...
Natalia Nehrebecka
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Credit risk measurement: Evidence of concentration risk in Polish banks’ credit exposures [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2019 In recent years, there has been a lot of scientific research stressing the importance of understanding and measuring concentration risk in credit portfolios.
Natalia Nehrebecka
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The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash ...
Verani Carolina, O Oktavianti
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Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk?
Riset Akuntansi dan Keuangan Indonesia, 2023 Very few companies in Indonesia implement environmental, social, and governance (ESG), but nowadays investors are interested in investing in companies that have good ESG profiles.
Verani Carolina +2 more
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Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina +2 more
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Tax avoidance motives in property and real estate firms
Jurnal Akuntansi Aktual, 2022 The purpose of this study is to examine and determine the impact of CSR, capital intensity, and corporate risk on tax avoidance in property and real estate sector firms listed on the Indonesia Stock Exchange from 2016 to 2019.
Cintia Aulia Ramadanti, Donny Maha Putra
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Jurnal Ekonomi Modernisasi, 2022 This research expected to understand the effect of corporate risk as measured by the standard deviation of EBITDA divided by total assets, executive compensation, executive characteristics as proxied by age and executive education and government ...
Rahmad Efendi +2 more
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