... efficiency, transparency and innovation across areas such as financial reporting, ESG disclosure, financial analysis and risk management. Additionally, it identifies key challenges, including data quality, privacy and the need for domain-specific adaptations, while proposing actionable strategies to address...

... intelligence Finance Machine learning Predictive modeling Financial innovation Risk management The intersection of artificial intelligence (AI) and finance has emerged as an area of significant interest and transformative potential over recent years (Gruetzemacher and Whittlestone, 2022...

..., impact on financial reporting, and risk management and provisioning. The study concludes by providing research prospects to fill the identified gaps. Findings We document data-related issues, forecasting uncertainties and the interaction of IFRS 9 with other regulatory standards as implementation...

... Hedging Hedge accounting Risk management Journal of Accounting Literature 42 (2019) 44 60 Contents lists available at ScienceDirect Journal of Accounting Literature journal homepage: www.elsevier.com/locate/acclit A review of derivatives research in accounting and suggestions for future work John L...