... of interest: The authors declare no conflict of interest. 01 04 2025 25 07 2025 20 08 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Financial risk Government effectiveness Long-term interest rates Generalized method...

... and Weetman, 2004 ; Sánchez‐Ballesta and Bernal Llórens, 2010). Disclosure Financial risk Voluntary Legitimacy Reputation Stakeholders Portugal Few studies have explored the motivations of banks to make risk‐related disclosures (RRD). Those to have done so have focused on aggregate...

... Sarbanes Oxley Firm risk Equity risk Financial risk H1. Sarbanes Oxley will reduce firms' risk‐adjusted returns. Vakkur et al. (2010) suggests that Sarbanes Oxley impacts firm risk by influencing managerial decision making (Vakkur et al., 2010). Managers seek...

... Limited 2010 Financial risk Banking Regulation Compliance costs Risk management Regarding Category (3), in order to enhance mutual adjustment, flexibility, and systematisation of relations and, therefore, the efficiency of decision‐making and problem‐solving processes inside supervisory...

... Financial risk Regulation Financial markets Financial analysis Banks One extreme, but plausible, scenario that should be considered is a regulatory overreaction to the recent crisis which increases transaction and compliance costs while ultimately proving ineffective in the face of the “next...

... analyses. However, the question remains whether or not financial ratios might be used as an indicator of banks' future financial position and, therefore, their individual rating. International banks Commercial banks Financial risk The 2008 global banking crisis has reopened discussions about...

... A compact review of these approaches and their regulatory connection has not previously been compiled. This review is of particular value to risk managers and policy markers given the turbulent market conditions of the past year. Financial risk Risk analysis Regulation This methodology...

... for financial periods beginning or after 2006. Design/methodology/approach The approach taken is content analysis and coding procedure. Findings Although a large number of companies have shown compliance with FRS132 in relation to disclosing the financial risk management policy, there are systematic...

... of physical commodity stocks; and/or the movement of an empty cargo ship, each of which might create a misleading impression as to the supply of, or demand for, or price of, a commodity or the deliverable into a commodity futures contract. Regulation Financial markets Financial risk The recent...

... Internet Financial risk Risk analysis Pricing The period of the internet bubble between 1996 and 2000 still attracts a lot of attention. One of the puzzles of that period is the huge underpricing of IPOs. In such period, the primary market experienced many examples. One example is etoys who...

... II is based on these four motivations, as follows: Francisco Flores can be contacted at: flores@alu.uhu.es © Emerald Group Publishing Limited 2006 Banks Information systems Financial risk Spain The information systems (IS) of the international banking sector face a major...

... Financial institutions Financial risk Government policy The global deregulation of financial markets has created new investment opportunities, which in turn require the development of new instruments to cope with increased risks. The instruments that allow markets' participants to manage risk...

... portfolio investments and also to the day‐to‐day foreign exchange trading activities, as practiced on daily basis by major commercial banks, foreign exchange dealers (market‐makers) and brokers. In particular, the study investigates the application of modern financial theory and financial risk management...