Journal of Risk Finance: Volume 25 Issue 2

Examining the white and dark sides of digitalisation effects on corruption: unveiling research patterns and insights for future research

Cristina Boța-Avram

This study aims to review the current literature on the positive and negative effects of digitalisation in preventing corruption. It analyses existing research patterns and…

Cyber insurance risk analysis framework considerations

Călin Mihail Rangu, Leonardo Badea, Mircea Constantin Scheau, Larisa Găbudeanu, Iulian Panait, Valentin Radu

In recent years, the frequency and severity of cybersecurity incidents have prompted customers to seek out specialized insurance products. However, this has also presented…

Exploring the uncharted territories: a structured literature review on cryptocurrency accounting and auditing

Adriana Tiron-Tudor, Stefania Mierlita, Francesca Manes Rossi

The objective of this study is to systematically review the current body of literature in order to gain insights into the progress of research in accounting and auditing of…

The determinants of compliance VAT gap

Ionuţ Constantin Cuceu, Decebal Remus Florescu, Viorela Ligia Văidean

This paper aims to analyze the potential variables explaining the compliance value added tax (VAT) gap, which basically represents an estimate of the unpaid VAT in the economy. A…

The impact of climate change news on the US stock market

Elena Fedorova, Polina Iasakova

This paper aims to investigate the impact of climate change news on the dynamics of US stock indices.

Time–frequency correlation and risk spillovers between Euramerican mature and Asian emerging crude oil futures markets

Shuifeng Hong, Yimin Luo, Mengya Li, Duoping Yang

This paper aims to empirically investigate time–frequency linkages between Euramerican mature and Asian emerging crude oil futures markets in terms of correlation and risk…

Impact of specific liquidity shocks on the bank's solvency

Julien Dhima, Catherine Bruneau

This study aims to demonstrate and measure the impact of liquidity shocks on a bank’s solvency, especially when the bank does not hold sufficient liquid assets.

Asymmetry risk and herding behavior: a quantile regression study of the Egyptian mutual funds

Noura Metawa, Saad Metawa, Maha Metawea, Ahmed El-Gayar

This paper deeply investigates the herd behavior of the Egyptian mutual funds under changing and different conditions of the market pre- and post-events and compares the impact of…