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Restoring Budget Transparency in Ukraine in the Context of War-Induced Institutional Deterioration

Dmytro Sydorenko • Economic Sustainability and Business Practices (2026)

The article examines the restoration of budget transparency in Ukraine following its sharp deterioration caused by the full-scale armed aggression of the Russian Federation and the introduction of martial law. It demonstrates that, during t...

DOAJ Open Access (DOAJ) DOI: https://doi.org/10.21272/esbp.2026.3-05

Do Risk Disclosure and Firm Value Drive Indonesian Bank Stock Returns?

Salsabila Ahadia Rahmah, Linda Ariany Mahastanti • Review of Management and Entrepreneurship (2026)

Investors are increasingly concerned about risk transparency and cybersecurity disclosure as the banking sector becomes more digitalized. The purpose of this study is to look at how firm value, required risk disclosure, and cyber risk discl...

DOAJ Open Access (DOAJ) DOI: 10.37715/rme.v10i1.6604

Cybersecurity Risk

Chris Florackis, Christodoulos Louca, Roni Michaely, Michael Weber • Review of Financial Studies (2022)

Abstract Based on textual analysis and a comparison of cybersecurity risk disclosures of firms that were hacked to others that were not, we propose a novel firm-level measure of cybersecurity risk for all U.S.-listed firms. We then examine ...

OPENALEX Open Access DOI: https://doi.org/10.1093/rfs/hhac024

LASIK Surgery

Megan Yu • Voices in Bioethics (2020)

Photo by Scott Van Daalen on Unsplash INTRODUCTION LASIK surgery, one of the most common elective procedures worldwide, aims to decrease or eliminate the need to wear glasses or contact lenses by reshaping the cornea’s curvature to re...

DOAJ Open Access (DOAJ)