Results 111 to 120 of about 5,629 (259)

Uncovering Financial Statement Fraud: A Machine Learning Approach With Key Financial Indicators and Real-World Applications

IEEE Access
Financial statement fraud is a serious threat to the stability of the financial market. Therefore, effective detection methods are crucial to prevent significant losses to investors and damage to companies’ reputations.
Bixuan Li, Jerome Yen, Sheng Wang
doaj   +1 more source

An Investigation of the Relationship Between Central Bank Unconventional Monetary Policy and Bitcoin Activity

International Journal of Finance &Economics, EarlyView.
ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley   +1 more source

AI-Driven Fraud Detection in Digital Banking: A Hybrid Approach using Deep Learning and Anomaly Detection

Sistemasi: Jurnal Sistem Informasi
The rapid digital transformation in the banking sector has introduced new opportunities for efficiency and customer convenience but has also amplified the risks of financial fraud.
Harman Salih Mohammed, Zina Bibo Sallow, Hewa Majeed Zangana   +2 more
doaj   +1 more source

Technological Evolution in Fintech: A Decadal Scientometric and Systematic Review of Developments and Criticisms

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study aims to classify pivotal fintech innovations and explore the prospects and pitfalls associated with emerging fintech services extensively discussed in the literature. We conducted a multistage systematic review of research published on fintech over the past decade from a technological perspective. Using the Preferred Reporting Items
Muhammad Imran Qureshi, Nohman Khan
wiley   +1 more source

A Unified Transformer–BDI Architecture for Financial Fraud Detection: Distributed Knowledge Transfer Across Diverse Datasets

Forecasting
Financial fraud detection is a critical application area within the broader domains of cybersecurity and intelligent financial analytics. With the growing volume and complexity of digital transactions, the traditional rule-based and shallow learning ...
Parul Dubey, Pushkar Dubey, Pitshou N. Bokoro   +2 more
doaj   +1 more source

The Impact of Economic Growth on Insurance (Growth)

International Journal of Finance &Economics, EarlyView.
ABSTRACT This paper investigates the impact of economic growth on insurance (growth), focusing on the outflow side of the insurance activity, as captured by benefits (including commissions and expenses). The findings provide evidence that economic growth does exert a positive, statistically significant impact on the benefit side of insurance (growth ...
Nicholas Apergis, Thomas Poufinas, Panagiotis Kimpouropoulos   +2 more
wiley   +1 more source

Is fraud detection feasible without training data? Testing an expert-based approach

Journal of Business Economics and Management
We aim to derive a fraud detection approach applicable to conditions where historical fraud data is absent, inadequate, or outdated for making predictions.
Serdar Benligiray, Ahmet Onay, Fatma Yaşli Şen   +2 more
doaj   +1 more source

Developing a Z‐ESG Score Model for Assessing Corporate ESG Performance

International Journal of Finance &Economics, EarlyView.
ABSTRACT In this study we develop a novel, unique ESG rating model that exploits the logic of the Z‐score by Altman (1968) to discriminate between ESG performing and non‐ESG performing firms using indicators of ESG performance for each of the three pillars (Environmental, Social, Governance) in place of financial ratios.
Edward I. Altman, Francesco Baldi, Claudia D'Ippolito, Antonio Salvi   +3 more
wiley   +1 more source

A Deep Learning Method of Credit Card Fraud Detection Based on Continuous-Coupled Neural Networks

Mathematics
With the widespread use of credit cards in online and offline transactions, credit card fraud has become a significant challenge in the financial sector. The rapid advancement of payment technologies has led to increasingly sophisticated fraud techniques,
Yanxi Wu, Liping Wang, Hongyu Li, Jizhao Liu   +3 more
doaj   +1 more source

Analysis of the Fraud Triangle in Detecting Financial Statement Fraud

Jurnal Cakrawala Akuntansi
This 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, Wahyudi, Ilham, Wijaya, Rico   +2 more
openaire   +2 more sources