One of the outcomes of my research is the discovery that market risk (VaR) does not mediate the relationship between the focal variable?

24 March 2024 0 10K Report

Dears

One of the outcomes of my research is the discovery that market risk (Value at Risk, VaR) does not mediate the relationship between the focal variable and profitability. It is important to note that profitability in this study is assessed through both accounting ratios and market performance indicators. I am curious about whether the rationale for this finding could be rooted in the nature of the accounting ratios used. If so, could anyone recommend empirical studies that clearly elucidate this matter?

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