The aim of this study was to revisit the relationship between productivity and performance by using panel data model on Taiwanese food listed firms during 2008–2020. result found that there is a U-shaped performance. On contrary, research development (R&D) innovation have an inverse relationship, reminding when specific R&D base, they should invest more powerful resources, professional producti...

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Simultaneous modelling of operational risks occurring in different event type/business line cells poses the challenge for operational risk quantification. Invoking the new concept of Lévy copulas for dependence modelling yields simple approximations of high quality for multivariate operational VAR.

We investigate the relation between board composition and operational risk events of financial institutions in the period from 1996 to 2010. Drawing from corporate governance literature, we consider the impact of board characteristics on the likelihood of operational risk events. Overall, our findings suggest that board size is negatively and non-linearly associated with the possibility of oper...

Operational risk has become increasingly important topics for Chinese Commercial Banks in recent years. Considering the huge operational losses, Extreme value theory (EVT) has been recognized as a useful tool in analyzing such data. In this paper, we presented an ERMPOT (Exponential Regression Model and the Peaks-Over-Threshold) method to measure the operational risk. The ERM-POT method can lea...

Operational risk and outsourcing are two major topics on today's agenda of top executives, especially in the banking industry. This paper introduces a framework to classify operational risk in outsourcing in a way that generates quantifiable output for measurement purposes. The authors developed a matrix system that deploys a catalogue of sources of risk and a mutually exclusive yet exhaustive ...

review the literature of conservatism in financial reporting indicates the importance of conservatism in accounting profession. researchers have always tried to determine the degree and ways of conservatism in financial reporting and accounting, although this is not done easily, because there is not a direct measure of conservatism. however, conservatism has been one of the key principles in ac...