Results 121 to 130 of about 32,591 (311)

Detection of Financial Fraud [PDF]

, 2017
Financijske prijevare su aktualna tema kako kod nas u Hrvatskoj tako i u svijetu te smo i sami svjedoci svih oblika financijskih prijevara u svakodnevnim situacijama, a da toga možda nismo niti svjesni te je cilj ovog rada unaprijediti znanje o načinima ...
Topolnjak, Martina
core  

Efficiency and Perceptions in Public CSR: An Integrated Efficiency–Perception Analysis of Spanish Defence Delegations

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez, Manuel Caravaca‐Garratón   +1 more
wiley   +1 more source

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

RIDIT scoring method for ranking finance fraud cases

Data Analytics and Applied Mathematics
The arising number of fraud cases poses a serious threat to financial security. Detecting fraud is challenging due to dataset characteristics, particularly the imbalance between fraudulent and non-fraudulent activities, which may lead to biased results.
Norbaiti Tukiman, Nur Farahin Mohd Fadzil, Ahmad Khudzairi Khalid, Nur Intan Syafinaz Ahmad, Wan Munirah Wan Mohamad, Nur Syamilah Ariffin, Yuanita FD Sidabutar   +6 more
doaj   +1 more source

Robust Financial Fraud Alerting System Based in the Cloud Environment. [PDF]

Sensors (Basel), 2022
Stojanović B, Božić J.
europepmc   +1 more source

Engineering CEOs, Sustainability Performance, and Greenwashing: Evidence From Australian Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake, R. M. N. C. Swarnapali   +1 more
wiley   +1 more source

Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia. [PDF]

Heliyon, 2022
Tarjo T, Anggono A, Yuliana R, Prasetyono P, Syarif M, Alkirom Wildan M, Syam Kusufi M.   +6 more
europepmc   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

Safeguarding Online Research in Eating Disorders Against Fraud: Increasing Risks and Practical Recommendations

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Recent growth of online research has been accompanied by an increase in reports of fraudulent participants, which can significantly comprise research validity. Drawing from our experience using Qualtrics with open recruitment, existing literature, and emerging studies in eating disorders (ED), we outline the risk and provide simple ...
Jamie‐Lee Pennesi, Mia L. Pellizzer, Tracey D. Wade   +2 more
wiley   +1 more source

Financial Fraud Detection and Prediction in Listed Companies Using SMOTE and Machine Learning Algorithms. [PDF]

Entropy (Basel), 2022
Zhao Z, Bai T.
europepmc   +1 more source