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Topics Even Experienced Risk Managers Avoid Seeing. And Why This Is Where the Greatest Risks Hide

Risk management is no longer only about procedures, KPIs and risk registers. This article explores the blind spots that even experienced risk managers often overlook: behavioural risks, communication failures and reputation inertia.

How Leaders Choose Between ISO 31000 and COSO ERM: Not a Standard, but a Mindset

Risk management is not only about choosing the right framework. This article explains how leaders can think strategically about ISO 31000 and COSO ERM, balancing flexibility with structure to build a risk management culture.

Earnings Management under Economic Uncertainty: Evidence from Lithuanian Companies

Why reported profits can mislead: how financial pressure and economic conditions drive earnings management in companies.

Socially Responsible Companies in Lithuania: When Values Become the Foundation of Financial Integrity

CSR beyond image-building: evidence from Lithuania shows ethical companies are more transparent in their financial reporting.

How Financial Literacy Shapes Student Financial Behavior

Why students struggle with money decisions—and how targeted financial education can close gender and income-related literacy gaps.

From Communities to Capital: The Emerging Power of Decentralized Autonomous Organizations

DAO experiments illustrate how blockchain-enabled communities can redefine governance, collaboration, and resource allocation.

Climate-related disclosures: governance and metrics for foreign reserves portfolios in euro area central banks

How euro area central banks disclose climate risks—and why governance and metrics matter for aligning reserves with climate goals.

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