Results 91 to 100 of about 2,388,437 (341)
Business Strategy and the Environment, EarlyView.ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]
, 2015 This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Hardika, Andhika Ligar +1 more
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Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MELALUI FAKTOR RISIKO TEKANAN DAN PELUANG ( Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002 – 2006 ) [PDF]
, 2013 This study aims to obtain empirical evidence about the effectiveness of the fraud triangle is pressure, opportunity, and rationalization in detecting financial statements fraud.
DALJONO, Daljono +1 more
core +1 more source
Profita, 2020 As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith.
Hendra Galuh Febrianto +1 more
doaj +1 more source
A Distributed Knowledge Distillation Framework for Financial Fraud Detection Based on Transformer
IEEE AccessFinancial fraud cases causing serious damage to the interests of investors are not uncommon. As a result, a wide range of intelligent detection techniques are put forth to support financial institutions’ decision-making.
Yuxuan Tang, Zhanjun Liu
semanticscholar +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Jurnal Akuntansi dan Keuangan Indonesia, 2013 Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial
Synthia Madya Kusumawati +1 more
doaj +1 more source
Identity theft: do definitions still matter? [PDF]
Despite a statutory definition of identity theft, there is a continuing debate on whether differences among the financial frauds associated with identity theft warrant further distinction and treatment, not only by lenders and financial institutions but ...
Julia S. Cheney
core