Results 131 to 140 of about 385,520 (299)
Journal of Organizational Behavior, EarlyView.ABSTRACT Although contextual factors have been shown to facilitate ethical voice, research on team‐level antecedents that may inhibit it has been limited. Drawing on self‐verification theory, we develop a multilevel moderation–mediation model that examines how team ethical conflict inhibits individual ethical voice. Ethical self‐verification perception
Yilin Xiang, Lu Chen
wiley +1 more source
Financial Fraud Identification Based on Stacking Ensemble Learning Algorithm: Introducing MD&A Text Information. [PDF]
Comput Intell Neurosci, 2022 Zhang Z, Ma Y, Hua Y.
europepmc +1 more source
Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization pada Financial Statement Fraud dengan Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Perbankan Periode 2012-2014 yang Terdaftar di Bursa [PDF]
, 2016 This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud.
DP, E. N. (Emrinaldi) +2 more
core
Financial distress and fraud hexagon theory components on financial statement fraud
International journal of business, economics and managementThis study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the ...
I.G.A. Kade Amanda Githayoni +5 more
openaire +1 more source
Decision Threshold Setting in Binary Classification Problems—A Behavioral Lens
Journal of Operations Management, EarlyView.ABSTRACT When binary classification models are wrong, managers face misclassification costs. Although false positive outcomes imply unnecessary mitigation efforts, false negative outcomes imply overlooking the class of interest. Humans calibrate these ai models supporting operational systems by adjusting the decision threshold that translates ...
Patrick Moder, Kai Hoberg, Felix Papier
wiley +1 more source
ACTS OF TAX EVASION AND FRAUD AND FINANCIAL IMPACT OF THESE PHENOMENA IN THE EUROPEAN UNION [PDF]
Tax evasion has always been one of the most serious problems a country is facing, regardless of its level of development. At EU level, the situation is no different, largely due to lack of legislation to regulate this phenomenon.
Elena Lucia Croitoru +2 more
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Strategic Change, EarlyView.ABSTRACT Research has often portrayed entrepreneurs in largely positive terms, reflecting their contributions to innovation, employment, and economic growth. At the same time, it is well recognized that entrepreneurial activity can also involve harmful and unethical behaviors, as evidenced by numerous cases of misconduct among business owners and ...
Leonie Baldacchino, Sara Sassetti
wiley +1 more source
INSTITUTIONS AND THE VICIOUS CIRCLE OF DISTRUST IN THE RUSSIAN HOUSEHOLD DEPOSIT MARKET, 1992-1999 [PDF]
In our analysis of the Russian household deposit market during the 1990s, we show how the initial conditions of market emergence contributed to a vicious circle in which private commercial banks progressively lost the trust of potential depositors.
Andrew Spicer, William Pyle
core
Strategic Change, EarlyView.ABSTRACT The increasing prevalence of corporate scandals and dysfunction linked to psychopathic leaders has prompted significant research into the drivers and effects of psychopathy in business. This paper examines corporate psychopathy, focusing on individuals with extreme selfishness, callousness, and manipulative behavior who often achieve ...
Florian Fuchs
wiley +1 more source