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Identification and Analysis of Financial Technology Risk Factors Based on Textual Risk Disclosures

Lu Wei, Yuqi Deng, Jie Huang, Chen Han, Zhongbo Jing
2022 Journal of Theoretical and Applied Electronic Commerce Research  
This paper uses the Sentence Latent Dirichlet Allocation (Sent-LDA) topic model to comprehensively identify risk factors in the fintech industry based on textual risk factors disclosed in Form 10-K.  ...  The comprehensive identification of fintech risk factors lays an important foundation for the further measurement and management of risks in the fintech industry.  ...  Based on the typical fintech companies included in the KFTX, this paper comprehensively identifies the risks faced by fintech companies from the textual risk factor part of financial statements based on  ... 
doi:10.3390/jtaer17020031 doaj:dfcfd599d77b4f3690c6297edefc264d fatcat:qkw5jak23rgpjajx3jv6wvdjlm

Enterprise Risks, Rewards, And Regulation

Jennifer Blaskovich, Christopher J. Davis, Eileen Z. Taylor
2012 Journal of Applied Business Research  
Risk management of information systems and technology (IS/IT) is particularly critical because firms in almost all sectors of the economy are so dependent on it.  ...  We find a lower than expected incidence of risk disclosures related to IS/IT and surmise that this result may be symptomatic of tension between firms need to comply and their need to appear to comply with  ...  not appeared to improve identification and disclosure of IS/IT risk factors.  ... 
doi:10.19030/jabr.v28i4.7041 fatcat:ew3rpydjzrhspplajgzg3w7lja

A Method for Company-specific Risk Factors Analysis in the View of Cross Analysis

Gao Yingfan, Liang Na, Niu Gaoming, Yao Changqing
2020 Procedia Computer Science  
based on financial data and risk description textual data.  ...  based on financial data and risk description textual data.  ...  based on financial data and risk description textual data.  ... 
doi:10.1016/j.procs.2020.06.102 fatcat:ui4sfndinnbvnitd7dmg25lkgu

A Study on Weather Risk Management Disclosure Practices in Power Generation and Transmission Companies in India

Bharath V, Faculty, Department of Studies in Commerce, University of Mysore, Mysuru, Karnataka, Abhishek N, Abdul Khadar Aneesh A, Research Professor Institute of Management and Commerce, Srinivas Universit, Mangalore, India, Assistant Professor Institute of Management and CommerceSrinivas University, Mangalore, India
2022 Ymer  
Keywords: Weather risk, disclosure, derivatives, power generation, hedge  ...  The goal of this study is to assess how well Indian power generation and transmission firms' disclosure their exposure to weather risks in their annual reports.  ...  Rainfall risk is volume risk in the power sector as both demand and supply for power depend on weather-related factors.  ... 
doi:10.37896/ymer21.06/93 fatcat:lcvqmvaktzedljtc4jybci66f4

Tourism companies' risk exposures on text disclosure

Jianping Li, Yuyao Feng, Guowen Li, Xiaolei Sun
2020 Annals of Tourism Research  
This paper attempts to identify tourism companies' risk exposures based on textual risk disclosure of financial statements.  ...  Tourism is a risk-prone industry. But most studies focus on tourist risk perception while ignoring company risk exposure.  ...  Their constructive guidance and revision suggestions are very helpful for us to improve the quality of the paper.  ... 
doi:10.1016/j.annals.2020.102986 pmid:32834224 pmcid:PMC7324118 fatcat:ucdut4x35zg7feujq2w26y5zma

The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance

Monique Bruwer, Salomé Elizabeth Scholtz, Leon Tielman De Beer, Johanna Christina Rothmann
2022 Administrative Sciences  
Despite the importance and requirement of integrated reporting on human capital (HC), research indicates a lack of reporting frameworks and adequate disclosure in organization reports.  ...  The magnitude of the risk to the companies is also not understood.  ...  The workplace risk factors should be ranked based on their impact on employee and organizational outcomes via statistical interventions that determine causality between these factors.  ... 
doi:10.3390/admsci12040123 fatcat:j2ijftlcxjgj3bicqig3hcdbjy

Strategy disclosure in the integrated report

Justyna FIJAŁKOWSKA, University of Lodz, Monika SOBCZYK-PATEREK, Social Sciences Academy
2020 Scientific Papers of Silesian University of Technology. Organization and Management Series  
The article uses the method based on a textual analysis of an Integrated Report of a Polish company having the longest experience in the publication of IR focusing on the strategy disclosure.  ...  Purpose: The aim of this paper is to present the way a company may disclose information on the strategy in an Integrated Report (IR) and explain the value creation.  ...  The article uses the method based on a textual analysis of an Integrated Report of a Polish company having the longest experience in the publication of IR focusing on the strategy disclosure.  ... 
doi:10.29119/1641-3466.2020.149.14 fatcat:zjekccslbzhuhmokklisumjvva

The Quality of Mandatory Non-Financial (Risk) Disclosures: The Moderating Role of Audit Firm and Partner Characteristics

Saverio Bozzolan, Antti Miihkinen
2019 Social Science Research Network  
After the enforcement of a regulation requiring a detailed description of risks in the Operating and Financial Review (OFR) and a positive assurance of external audit over these disclosures, we do not  ...  By exploiting the unique features of a setting where risk disclosure is mandatory and under a positive assurance requirement, we investigate whether the quality of audited risk disclosures is associated  ...  In addition, Maria (Wieczynska) Rykaczewski deserves thanks for her idea of using a more sophisticated measurement of disclosure coverage.  ... 
doi:10.2139/ssrn.3342703 fatcat:dktvfddue5gfrjvlj4f4folhvq

Relationship between environmental disclosure and financial performance: a systematic review of literature / Relação entre disclosure ambiental e desempenho financeiro: uma revisão sistemática da literatura

Luciana Santos Costa Vieira Da Silva, Bruno Nogueira Silva, Fabíola Kaczam, Luciano Luiz Dalazen, Robson de Faria Silva, Joel Pereira Munhoz Junior, Álvaro Fabiano Pereira De Macêdo
2022 Brazilian Journal of Development  
The search of the keywords in the base was based on the title. The articles were analyzed individually, resulting in 27 articles aligned to the objective forming the textual corpus.  ...  Thus, the objective of this study is to establish a systematic literature review of the relationship between environmental disclosure and financial performance published on the basis of web of science  ...  In the second phase, a comprehensive and impartial search is performed based on the search string, based on the identification of the two keywords, related to the thematic axes defined for this research  ... 
doi:10.34188/bjaerv5n2-045 fatcat:sy2jmjyqcjdp3ixqvz2uzkrcme

The Disclosures of Information on Cybersecurity in Listed Companies in Latin America—Proposal for a Cybersecurity Disclosure Index

Maricela Ramírez, Lázaro Rodríguez Ariza, María Elena Gómez Miranda, Vartika
2022 Sustainability  
The content analysis technique used focuses on the examination and identification of the cybersecurity information revealed in the annual reports and the 20 F annual forms of the companies with the highest  ...  The study provides a novel instrument for measuring the content of disclosure on cybersecurity that is applicable in any specific context.  ...  Conflicts of Interest: The authors declare no conflict of interest.  ... 
doi:10.3390/su14031390 doaj:284bc00255194cd5b2d73cd9b6cf815a fatcat:r23zmxa3kvhl3btwhvj3iexnya

Risk reporting: A review of the literature and implications for future research

Tamer Elshandidy, Philip J. Shrives, Matt Bamber, Santhosh Abraham
2018 Journal of Accounting Literature  
In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters' involvement.  ...  The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting.  ...  on the quality of operational risk disclosure.  ... 
doi:10.1016/j.acclit.2017.12.001 fatcat:x4c3a7v7hzhmfmjrxo4yfms6ly

Sustainable strategy for corporate governance based on the sentiment analysis of financial reports with CSR

Yuan Song, Hongwei Wang, Maoran Zhu
2018 Financial Innovation  
Financial reports consist of both financial and non-financial disclosures. These disclosures help investors make decisions.  ...  Focusing only on shareholders' financial return is not consistent with the concept of sustainable corporate governance.  ...  However, few researchers have performed empirical studies on the sentiment analysis of financial reports based on strategic factors and CSR.  ... 
doi:10.1186/s40854-018-0086-0 fatcat:kangy32lxfha7i75uuxtoqgtxq

Text Mining and Reporting Quality in German Banks - A Cooccurrence and Sentiment Analysis

David Fritz, Eugen Tȍws
2018 Universal Journal of Accounting and Finance  
The number of words is an important factor for the determination of risk reporting quality. The share of positive words in a report reduces its reporting quality on average.  ...  On the one hand, supervisory authorities demand risk disclosure reports to be written in an objective manner similar to most of the finance related texts.  ...  Naturally, the approach is based on existing dictionaries that already contain a comprehensive list of positive and negative words.  ... 
doi:10.13189/ujaf.2018.060204 fatcat:aphilupywvg2nb6ilq6k2dayxq

Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany

Tamer Elshandidy, Philip J. Shrives
2016 International Journal of Accounting  
The paper also examines whether risk-related disclosure (aggregate risk reporting and the tone of news about risk) is useful by investigating its impact on market liquidity and investor-perceived risk.  ...  Keywords: Aggregate risk reporting; good and bad news about risk (tone); investor-perceived risk; market liquidity; textual analysis.  ...  First, in order to determine the final risk word list, we identified a comprehensive list of risk-related keywords based on three main sources: (1) we built an initial list based on prior academic and  ... 
doi:10.1016/j.intacc.2016.10.001 fatcat:jvqvlhoo5zhklmp6tc34dveygq

Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure

Alessio Faccia, Francesco Manni, Fabian Capitanio
2021 Sustainability  
Two more items in the XBRL (IFRS-based) structure are suggested, leading to the introduction of one fully structured statement "{330000}—Statement of comprehensive income, profit or loss, by Added Value  ...  comprehensive income for the period (from now on, also identified in short as "Income Statement", or "IS").  ...  However, all the above are based on unstructured data generated in textual formats (eventually also reported in the Notes of the Financial Statements) to ensure greater flexibility based on the specific  ... 
doi:10.3390/su13168876 fatcat:doe2l2zckraapjosxjtcyag5ra
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