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  • Photo du rédacteurHélène Dufour

Using Process Mining as an Assurance-Tool in the Three-Lines-of-Defense Model



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The paper explores optimal insurance contracts using decision makers' preferences, combining expected loss with a deviation measure like Gini coefficient or standard deviation. It reveals that using e

“I show that, during a normal economic period, rather than having a disciplining effect, disclosure leads to banks increasing risk taking, consistent with banks facing pressure to offset the costs of

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