English
Related papers

Related papers: Assessing Financial Statement Risks among $\mathrm…

200 papers

Regulation and risk management in banks depend on underlying risk measures. In general this is the only purpose that is seen for risk measures. In this paper we suggest that the reporting of risk measures can be used to determine the loss…

Risk Management · Quantitative Finance 2015-03-19 Dominique Gu/'egan , Wayne Tarrant

Systematic investment strategies are exposed to a subtle but pervasive vulnerability: the progressive erosion of their effectiveness as market regimes change. Traditional risk measures, designed to capture volatility or drawdowns, overlook…

Risk Management · Quantitative Finance 2026-04-10 Nolan Alexander , Frank Fabozzi

Sophisticated machine learning (ML) models to inform trading in the financial sector create problems of interpretability and risk management. Seemingly robust forecasting models may behave erroneously in out of distribution settings. In…

Machine Learning · Computer Science 2021-10-01 Gabriel Deza , Adelin Travers , Colin Rowat , Nicolas Papernot

Estimating and assessing the risk of a large portfolio is an important topic in financial econometrics and risk management. The risk is often estimated by a substitution of a good estimator of the volatility matrix. However, the accuracy of…

Applications · Statistics 2013-02-06 Jianqing Fan , Yuan Liao , Xiaofeng Shi

Models to price long term loans in the securities lending business are developed. These longer horizon deals can be viewed as contracts with optionality embedded in them. This insight leads to the usage of established methods from…

Pricing of Securities · Quantitative Finance 2022-03-29 Ravi Kashyap

We develop a financial market model in which a large population of firms chooses dynamic emission strategies under climate transition risk, interacting with both environmentally concerned and neutral investors. Firms face a trade-off…

Mathematical Finance · Quantitative Finance 2026-02-24 Pierre Lavigne , Peter Tankov

Annual Reports of publicly listed companies contain vital information about their financial health which can help assess the potential impact on Stock price of the firm. These reports are comprehensive in nature, going up to, and sometimes…

Statistical Finance · Quantitative Finance 2023-09-07 Udit Gupta

There has been a significant amount of research into spreadsheets over the last two decades. Errors in spreadsheets are well documented. Once used mainly for simple functions such as logging, tracking and totalling information, spreadsheets…

Computers and Society · Computer Science 2024-12-31 Mukul Madahar , Pat Cleary , David Ball

Risk allocation, the decomposition of a portfolio-wide risk measure into component contributions, is a fundamental problem in financial risk management due to the non-additive nature of risk measures, the layered organizational structures…

Risk Management · Quantitative Finance 2025-12-25 Marco Scaringi , Marco Bianchetti

Accurate forecasting of downside risks to economic growth is critically important for policymakers and financial institutions, particularly in the wake of recent economic crises. This paper extends the Growth-at-Risk (GaR) approach by…

Econometrics · Economics 2025-11-10 Cansu Isler

Automatic differentiation is involved for long in applied mathematics as an alternative to finite difference to improve the accuracy of numerical computation of derivatives. Each time a numerical minimization is involved, automatic…

Computational Finance · Quantitative Finance 2017-06-08 Sébastien Geeraert , Charles-Albert Lehalle , Barak Pearlmutter , Olivier Pironneau , Adil Reghai

In order to determine a suitable automobile insurance policy premium one needs to take into account three factors, the risk associated with the drivers and cars on the policy, the operational costs associated with management of the policy…

Machine Learning · Computer Science 2022-09-08 Patrick Hosein

Compositional data are contemporarily defined as positive vectors, the ratios among whose elements are of interest to the researcher. Financial statement analysis by means of accounting ratios a.k.a. financial ratios fulfils this definition…

Statistical Finance · Quantitative Finance 2026-05-29 Germà Coenders , Núria Arimany Serrat

The risk of a credit portfolio depends crucially on correlations between the probability of default (PD) in different economic sectors. Often, PD correlations have to be estimated from relatively short time series of default rates, and the…

Statistical Mechanics · Physics 2008-12-02 Bernd Rosenow , Rafael Weissbach , Frank Altrock

Predicting corporate default risk has long been a crucial topic in the finance field, as bankruptcies impose enormous costs on market participants as well as the economy as a whole. This paper aims to forecast frailty correlated default…

Risk Management · Quantitative Finance 2023-08-22 Ha Nguyen

Heavy use of spreadsheets by organisations bears many potential risks such as errors, ambiguity, data loss, duplication, and fraud. In this paper these risks are briefly outlined along with their available mitigation methods such as:…

Software Engineering · Computer Science 2016-02-22 Mahmood H. Shubbak , Simon Thorne

Uncertainty is prevalent in engineering design, data-driven problems, and decision making broadly. Due to inherent risk-averseness and ambiguity about assumptions, it is common to address uncertainty by formulating and solving conservative…

Optimization and Control · Mathematics 2024-04-05 Johannes O. Royset

We theorize the financial health of a company and the risk of its default. A company is financially healthy as long as its equilibrium in the financial system is maintained, which depends on the cost attributable to the probability that…

General Finance · Quantitative Finance 2023-02-21 Gianmarco Bet , Francesco Dainelli , Eugenio Fabrizi

Changes in technology have resulted in new ways for bankers to deliver their services to costumers. Electronic banking systems in various forms are the evidence of such advancement. However, information security threats also evolving along…

Computers and Society · Computer Science 2010-07-05 Irfan Syamsuddin , Junseok Hwang

Searching for new effective risk factors on stock returns is an important research topic in asset pricing. Factor modeling is an active research topic in statistics and econometrics, with many new advances. However, these new methods have…

Risk Management · Quantitative Finance 2024-09-27 Xialu Liu , John Guerard , Rong Chen , Ruey Tsay