Results 41 to 50 of about 5,612 (258)
Financial Fraud Detection with Entropy Computing
CoRR15 pages including references and appendix, 6 ...
Babak Emami +5 more
openaire +2 more sources
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Graph Learning-Empowered Financial Fraud Detection: Progress and Future Directions
Intelligent ComputingFinancial fraud detection is an important task in ensuring the integrity and security of financial systems. In recent years, it has been shown that graph learning, which utilizes the relational structure of data, can considerably enhance the detection of
Enxia Li +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Implementing digital technologies is touted as the next big step for the firms aiming to improve sustainability in their supply chains. These technologies are often credited with the potential to improve transparency and achieve sustainability.
Amna Farrukh, Aqeel Ahmed, Sadaat Yawar
wiley +1 more source
Вестник Дагестанского государственного технического университета: Технические наукиObjective. Bank card fraud is an increasingly serious problem for individuals, businesses and financial institutions. There is a need for effective fraud detection measures to protect consumers and businesses from financial losses. Method.
Abdourahman Djamal Djama
doaj +1 more source
FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY
Research in Management and Accounting, 2022 This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory.
Rizqi Ayu Mentari, Sopian
doaj +1 more source
FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS
Jurnal ASET (Akuntansi Riset), 2022 This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies.
Deliana, Deliana, Oktalia, Ruth Rebecca
openaire +2 more sources
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source