Risk management that is one of the knowledge areas of software project management process, has a direct impact on the success of the Project. the success of the project can be estimated in the project first phase by creating a predictive risk model with the risks and results in similar projects. For this purpose, the studies on risk estimation and risk evaluation have started to show increase i...

This paper proposes a framework for audited financial reporting that is intended to address major perceived limitations in current quality reporting principles. The paper thus addresses the potential decoupling problem between financial statement audits and what is being audited identified by Power (1997). Using an extended risk model, the framework not only identifies principles of quality fin...

This article reviews methods from extreme value analysis with applications to risk assessment in finance. It covers three main methodological paradigms: the classical framework for independent and identically distributed data application estimation market operational loss data, multivariate cross-sectional dependent systemic risk, stationary serially applied dynamic management. The is addressed...

Using ratings of corporate governance developed by RiskMetrics Group (RMG), formerly Institutional Shareholder Services, we investigate whether relatively poor governance is associated with financial restatement, and whether restatement results in improved governance. We identify 150 firms that restated their 2003 financial statements to correct material error, and we use Compustat to generate ...

background: in 2012, switzerland changed from retrospective to prospective hospital payment based on diagnosis related groups (drgs), following the example of the united states, australia, and germany. as in these countries, the objective of this transition was to motivate hospitals to improve efficiency by making them bear financial risk to some extent.objective: this contribution seeks to fin...