Results 51 to 60 of about 5,612 (258)

Fraud Detection in Payments Transactions: Overview of Existing Approaches and Usage for Instant Payments

Complex Systems Informatics and Modeling Quarterly, 2019
Financial industries are undergoing a digital transformation of their products, services, overall business models. Part of this digitalization in banking aims at automating most of the manual work in payment handling and integrating the workflows of ...
Alexander Diadiushkin, Kurt Sandkuhl, Alexander Maiatin   +2 more
doaj   +1 more source

Detection of Frauds in Financial Reporting

International Journal of Recent Technology and Engineering (IJRTE), 2020
Many researches have been done on annual reports to detect whether it is fraud or not by the analytical and empirical part of the report. Annual reports provide information on a company’s activities throughout a year. By analyzing the annual report, we can identify the condition of the company whether it is in crisis or operating perfectly.
openaire   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

Cloud-Based Transaction Fraud Detection: An In-depth Analysis of ML Algorithms

Wasit Journal of Computer and Mathematics Science
Context: Cloud-based services are increasingly central in financial technology, enabling scalable and efficient transactions. However, they also heighten vulnerability to fraud, challenging the security of online financial activities.
Ali Alhchaimi
doaj   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

FraudGNN-RL: A Graph Neural Network With Reinforcement Learning for Adaptive Financial Fraud Detection

IEEE Open Journal of the Computer Society
As financial systems become increasingly complex and interconnected, traditional fraud detection methods struggle to keep pace with sophisticated fraudulent activities.
Yiwen Cui, Xu Han, Jiaying Chen, Xinguang Zhang, Jingyun Yang, Xuguang Zhang   +5 more
doaj   +1 more source

Detecting Financial Statement of Fraud

Journal of Comprehensive Science
Kecurangan laporan keuangan menjadi isu penting yang dapat merusak integritas perusahaan dan mempengaruhi stabilitas ekonomi serta kepercayaan investor. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi deteksi kecurangan laporan keuangan melalui teori fraud diamond.
Cindy Wulan Sari, Riana Arvia, Yola Aulia   +2 more
openaire   +1 more source

Intelligent Financial Fraud Detection Practices: An Investigation [PDF]

, 2015
Proceedings of the 10th International Conference on Security and Privacy in Communication Networks (SecureComm 2014)
Jarrod West, Maumita Bhattacharya, Md. Rafiqul Islam 0001   +2 more
openaire   +2 more sources

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño, Sara Fernández‐López, Lucía Rey‐Ares   +2 more
wiley   +1 more source