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Keywords: Artificial intelligence (AI)
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Journal Articles
Journal of Financial Reporting and Accounting 1–45.
Published: 20 August 2026
... measures by introducing artificial intelligence ( AI ) based linguistic and semantic metrics to better understand how risk transparency interacts with textual clarity. Design/methodology/approach The study combines traditional and AI-driven textual analysis methods to measure both risk disclosure...
Includes: Supplementary data
Journal Articles
Journal of Financial Reporting and Accounting 1–42.
Published: 28 October 2025
...Kayed M. Tanbour; Moufida Ben Saada; Abdulnaser Ibrahim Nour; Narmin Kh. Elnaas Purpose This study aims to investigate the impact of artificial intelligence ( AI ) on risk management practices within Palestinian banks, specifically examining its application in credit, market and operational risk...
