Results 191 to 200 of about 883,203 (298)

Enhancing credit card fraud detection using traditional and deep learning models with class imbalance mitigation. [PDF]

Front Artif Intell
Albalawi T, Dardouri S.
europepmc   +1 more source

The Relationship Between Financial Education in Young Adults and Financial Literacy: A Review of the Literature in Canada and the United States*

Accounting Perspectives, Volume 24, Issue 1, Page 47-78, March 2025.
ABSTRACT Professional accounting bodies in Canada and the United States, and throughout the world, have funded programs to improve financial literacy for many years. This ongoing interest stems from the expected benefits of improved financial behavior for individuals, society, and financial markets.
Folasade Adesina, Carla Carnaghan, James Smith   +2 more
wiley   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

HMOA-GNN: adaptive adversarial GraphSAGE with hierarchical hybrid sampling and metric-optimized graph construction for credit card fraud detection. [PDF]

Sci Rep
Ni L, Li X, Zhou Y, Qi H, Man X, Zhang J.   +5 more
europepmc   +1 more source

DeepZoo: A cost‐effective and modular sampler for ecological studies in the deep ocean

Methods in Ecology and Evolution, EarlyView.
Abstract Understanding the structure and dynamics of deep‐ocean communities requires effective sampling of pelagic organisms in near‐bottom waters. These dispersive organisms contribute to biodiversity, connectivity and ecosystem recovery. Yet, current sampling methods remain constrained by size, cost, and depth, leaving key questions unanswered in ...
Johanna N. J. Weston, Casey Machado, Brian Kelly, Benjamin S. Weiss, Taylor P. Heyl, Daniel Lauretta, Lauren S. Mullineaux, Kirstin S. Meyer‐Kaiser   +7 more
wiley   +1 more source

Medical Debt, Credit Card Debt, and Other Financial Debt Among Veterans Who Receive Homeless Assistance in the Veterans Affairs Healthcare System. [PDF]

Inquiry
Beydoun HA, Szymkowiak D, Tsai J.
europepmc   +1 more source

Examining the financial and commercial literacy of Australian Indigenous small business owners

Accounting &Finance, Volume 65, Issue 1, Page 667-690, March 2025.
Abstract Financial and commercial literacy are essential skills for small business owners to navigate an increasingly complex financial landscape. This study examines the financial and commercial literacy of 592 Indigenous and non‐Indigenous small business owners.
Mark Brimble, Scott Weaven, Karen L. Wildman, Levon Blue, Kerry Bodle, Lorelle Frazer   +5 more
wiley   +1 more source

Understanding Digital Financial Literacy Among Older Adults in Sweden

Accounting &Finance, EarlyView.
ABSTRACT This study examined digital financial literacy (DFL) among older adults in Sweden, with the aim of refining its conceptualisation for highly digitised welfare states. Sixteen semi‐structured interviews with individuals aged 65–93 across two municipalities were analysed inductively. While online banking and Swish were nearly universal, adoption
Fredrik Lundell, A. F. M. Jalal Ahamed
wiley   +1 more source

Hybrid Big Bang-Big crunch with cuckoo search for feature selection in credit card fraud detection. [PDF]

Sci Rep
Yajid MSA, Bhosle N, Sudhamsu G, Khatibi A, Sharma S, Jeet R, Sivaranjani R, Bhowmik A, Santhosh AJ.   +8 more
europepmc   +1 more source

Framework for Credit Card Fraud Detection Using Benefit-Based Learning and Periodic Features

, 2023
Sooklal S, Hosein P.
europepmc   +1 more source