Results 131 to 140 of about 2,388,437 (341)
Fraud Pentagon dan Kecurangan Laporan Keuangan [PDF]
, 2018 Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability.
Faradiza, S. A. (Sekar)
core
Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source
"Lessons We Should Have Learned from the Global Financial Crisis but Didn't" [PDF]
In this paper, I first quickly recount the causes and consequences of the global financial crisis (GFC). Of course, the triggering event was the unfolding of the subprime crisis; however, I argue that the financial system was already so fragile that just
L. Randall Wray
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley +1 more source
Neural data mining for credit card fraud detection [PDF]
, 2010 The prevention of credit card fraud is an important application for prediction techniques. One major obstacle for using neural network training techniques is the high necessary diagnostic quality: Since only one financial transaction of a thousand is ...
Brause, Rüdiger W. +2 more
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2019 The purpose of this study was to analyze fraud risk factors on the implementation of fraudulent financial reporting, based on crown’s fraud pentagon theory. There are 8 variables in this study, which are thought to influence fraud. This research consists
Noer Sasongko +1 more
doaj +1 more source
Financial Fraud and Deception in Aging. [PDF]
Adv Geriatr Med Res, 2023 Ebner NC, Pehlivanoglu D, Shoenfelt A.
europepmc +1 more source
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 +1 more
wiley +1 more source
RIDIT scoring method for ranking finance fraud cases
Data Analytics and Applied MathematicsThe 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 +6 more
doaj +1 more source