Results 121 to 130 of about 5,316,139 (244)
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld +2 more
wiley +1 more source
Optimal auditing with scoring: theory and application to insurance fraud [PDF]
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer +3 more
wiley +1 more source
Future in Educational Research, EarlyView.ABSTRACT In the 21st century, the governance of international student mobility has undergone a fundamental transformation, driven primarily by securitization, geoeconomic competition, and domestic political pressures that conventional market‐based frameworks such as the push‐pull model and human capital theory cannot adequately explain.
Shibao Guo, Zhongrui Wang
wiley +1 more source
MathematicsIn such a dynamic and increasingly digitalized financial sector, many sophisticated fraudulent and cybercrime activities continue to challenge conventional detection systems.
Hisham AbouGrad, Lakshmi Sankuru
doaj +1 more source
Analysis of the Fraud Triangle in Detecting Financial Statement Fraud
Jurnal Cakrawala AkuntansiThis study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018.
Sipatuhar, Elisabhet +2 more
openaire +2 more sources
A discrete choice approach to model credit card fraud [PDF]
This paper analyses the demographic, socio-economics and banking specific determinants that influence the risk of fraud in a portfolio of credit cards. The data are from recent account archives for cards issued throughout Italy.
Paba, Antonello, Pulina, Manuela
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Artificial intelligence and liquidation: Reality, destiny and fantasy
International Insolvency Review, EarlyView.Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley +1 more source
International Insolvency Review, EarlyView.Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley +1 more source
MathematicsFinancial fraud is a serious challenge in a rapidly evolving digital economy that places increasing demands on detection systems. However, traditional methods are often limited by the dimensional information of the corporations themselves and are ...
Xiang Li +6 more
doaj +1 more source