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A Review of Financial Accounting Fraud Detection based on Data Mining Techniques
, 2012 With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
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The Impact of COVID-19 on the Financial Performance of Insurance Companies in South Africa
International Research Journal of Business StudiesThe research aims to examine the influence of the Covid-19 pandemic on the financial performance of insurance companies in South Africa. The research sample comprises 37 insurance companies that are duly registered with the Financial Sector Conduct ...
Siphesihle Charles Zungu +2 more
doaj +1 more source
Value Identification and Its Creation Mechanism of Digital Transformation at Enterprises
IEEE AccessThe survey highlights that most enterprise digital transformation (DT) projects failed to reach the expected outcomes. This is often due to a limited understanding of DT’s value and its creation mechanism (VM).
Shuifang Li +6 more
doaj +1 more source
The Effect of Green Accounting and Green Intellectual Capital on Profitability
Jurnal AkuntansiProfitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital.
Meily Surianti +1 more
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The Impact of Firm Characteristics on the Relationship between Working Capital Financing and Financial Performance [PDF]
تحقیقات مالیObjectiveThe main purpose of this research is to examine the relationship between working capital financing and financial performance, emphasizing the role of company characteristics, in companies listed on the Tehran Stock Exchange.
Taher Porkavosh +1 more
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Journal of Economic and Financial Sciences, 2013 One of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies.
Joline Sturdy, Christo Cronjé
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The role of accounting in the German financial system [PDF]
, 2003 This chapter analyzes the role of financial accounting in the German financial system. It starts from the common perception that German accounting is rather "uninformative".
Leuz, Christian, Wüstemann, Jens
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Families of children with cancer experience significant financial strain, even with universal healthcare. Indirect costs, such as productivity losses and non‐medical expenses, are rarely included in economic evaluations, and little is known about how effectively financial aid programmes alleviate this burden. Childhood brain tumours
Megumi Lim +8 more
wiley +1 more source
Empirical comparative analysis of the performance of European Union conventional and ESG bonds
Discover SustainabilityIn recent years, the European Commission (EC) has taken a leading role in promoting sustainable finance through the issuance of ESG-labelled debt. The Next Generation EU (NGEU) and EU 2020/672 (SURE) programs—designed to foster post-pandemic recovery ...
Javier García-Escobar +2 more
doaj +1 more source
Earnings Management and Its Implications [PDF]
, 2007 In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality.
Akers, Michael +2 more
core +1 more source