New issue of the Risk Governance and Control: Financial Markets & Institutions journal
The editorial team of Virtus Interpress is honoured and pleased to present the first issue of the journal Risk Governance and Control: Financial Markets & Institutions in 2023.
The issue is represented by studies from Greece, Finland, Italy, and Portugal which investigate such relevant topics as accounting manipulations, false accounting, fraud, fraudulent accounting, bankruptcy, financial distress, financial performance, financial statements, discretionary accruals, banking, Nordic banks, insurance groups, double leverage, financial strength, formal microinsurance development, corporate communications, green growth, environmental taxes, climate change, environment, social and governance (ESG) criteria, disclosure, transition risks, physical risks, etc.
The full issue of the journal is available at the following link .
In the first paper, Georgios L. Thanasas, Aikaterini Slimistinou, Georgia Kontogeorga, and Spyridon Lampropoulos aim at proving that environmental taxation facilitates, through the proper implementation of European Union rules, the achievement of green growth.
Shab Hundal and Anne Eskola, based on the analysis of secondary data collected from 33 Nordic banks for the period 2011–2018, examine the impact of financial accounting manipulations on the likelihood of bankruptcy in Nordic banks.
Silvia Bressan aims to investigate double leverage inside the insurance sector by using data from the balance sheets of US insurance groups during the years 2000–2021.
Edward A. Osifodunrin looks beyond reviewing only the determinants of the demand side of formal microinsurance development (FMID) but also reviews and optimally manages the determinants of other sides or dimensions of FMID (i.e., the subsidy-supply-regulatory sides).
Maria Assunta Baldini analyzes the current situation of Italian law on accounting information, following the latest reform on the quality of accounting information.
Finally, Dario Aversa estimates sustainability report disclosures of the listed banks on the FTSE Italia All-Share index of Borsa Italiana through text analytics and tends to verify: how and whether physical risk (acute and chronic) is reported; how and whether transition risk (legal, technology, market, and reputational) is reported; how and whether scenario analysis is conducted.
We hope that you will enjoy reading this issue of our journal!
