Results 111 to 120 of about 2,388,437 (341)
Dynamic Spillovers Between FinTech, Blockchain, and Green Finance: A Quantile Connectedness Approach
Business Strategy and the Environment, EarlyView.ABSTRACT This paper explores how financial innovation and environmental sustainability intersect by analyzing spillovers between FinTech, blockchain energy use, and green finance. Using a Quantile Vector Autoregression (QVAR) framework, we examine weekly data from 2018 to 2024 across 11 digital, environmental, and macro‐financial indices.
Mehmet Sahiner, Sisi Sung, James Devlin
wiley +1 more source
Fraud Pentagon in Detecting Financial Statement Fraud
Journal of Multiperspectives on Accounting LiteraturePurpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu +3 more
openaire +2 more sources
Actions to detect fraud in financial statements
Buhalterinės Apskaitos Teorija ir Praktika, 2014 The information provided in financial statements should be neutral and reliable thus enabling the users of the financial statements to make financially legitimate decisions regarding the perspectives of the company’s development.
Rasa Kanapickienė, Živilė Grundienė
doaj +1 more source
EARNINGS FRAUD AND FINANCIAL STABILITY
Asia Pacific Fraud Journal, 2017 Earnings can be the goal for firms which desire to commit financial fraud. This study is propounded to show fraudulent earnings reporting and its relationship with the company’s financial stability. The samples used in this study are manufacturing firms listed on the Indonesian Stock Exchange during the period of 2010-2013.
openaire +2 more sources
Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed +4 more
wiley +1 more source
FRAUD ON NON-FINANCIAL REPORTING
Journal of Financial StudiesSustainable development refers to that development that satisfies current needs, without jeopardizing the ability of future generations to meet their needs. In this study, we set out to track the types of non-financial reporting fraud and their impact on users.
Ruben Pop, Monica Violeta Achim
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi +3 more
wiley +1 more source
Studies in Business and EconomicsCorporate fraud has become increasingly common and sophisticated in today’s complex economic world, and a variety of strategies for perpetrating fraud have arisen. Financial fraud has various negative implications in the corporate sector since it reduces
Capraş Isabella Lucuţ +1 more
doaj +1 more source
Asy Syar'iyyah: Jurnal Ilmu Syariah dan Perbankan Islam, 2017 This aim of study were to determine the effect of Islamic income on financial health of sharia banks; To know the effect of financing profit sharing on financial health of sharia banks; To determine the effect of Islamic income on the fraud of sharia ...
Marheni Marheni
doaj +1 more source
Inclination towards fraud among the participants in financial reporting process [PDF]
, 2015 Fraud is a significant ethical dilemma for businesses and harmful to the capital market participants.Financial reporting fraud is an intentional misstatement of financial information to mislead the financial statement users.It causes huge losses to the ...
Abdul Rahman, Abdul Rahim +2 more
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