Results 131 to 140 of about 32,591 (311)

Fraud and its PREY: Conceptualising Social Engineering Tactics and its Impact on Financial Literacy Outcomes

open access: yes, 2016
An unexpected finding within the financial literacy debate centres on the relationship between financial literacy levels and fraud victimisation. It has often been assumed that increasing financial literacy levels would also act as a protective factor ...
Drew, JM   +3 more
core   +1 more source

Experiencing Extreme Hunger in Anorexia Nervosa Recovery: A Qualitative Analysis of Reddit Narratives

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Recovery from anorexia nervosa involves psychological and social adjustments that extend beyond weight restoration. Online forums increasingly serve as spaces where recovery experiences are openly shared, including accounts of “extreme hunger” during refeeding—a phenomenon that has not been reported in the clinical literature.
Léonie Langanay   +6 more
wiley   +1 more source

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

open access: yesInternational Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

Organised VAT fraud: features, magnitude, policy perspectives [PDF]

open access: yes
The European Union’s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes, undergoing a change in structure, have affected services and imports of goods from third countries and may also have shifted trade in goods ...
Fabrizio Borselli
core  

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

open access: yesInternational Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley   +1 more source

Does Canada Have a Problem with Occupational Fraud? [PDF]

open access: yes
Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover.
Rock Lefebvre   +2 more
core  

ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies

open access: yesInternational Journal of Finance &Economics, EarlyView.
ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang   +4 more
wiley   +1 more source

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