Results 101 to 110 of about 6,037 (259)

Revisiting International Student Mobility Under New Geopolitics: Stratification, Conditionality, and Uncertainty

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

Online Banking Fraud Detection Model: Decentralized Machine Learning Framework to Enhance Effectiveness and Compliance with Data Privacy Regulations

Mathematics
In 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

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

Financial stability consequences of strengthening the legal rights of secured creditors under the EU Preventive Restructuring Directive

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

An Intelligent Financial Fraud Detection Support System Based on Three-Level Relationship Penetration

Mathematics
Financial 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, Lei Chu, Yujun Li, Zhanjun Xing, Fengqian Ding, Jintao Li, Ben Ma   +6 more
doaj   +1 more source

Regulatory techniques governing the dischargeability of student loan debt in common law systems: Temporal restrictions, hardship‐based limitations and categorical exclusions

International Insolvency Review, EarlyView.
Abstract Student loan debt occupies a distinctive and structurally ambiguous position within consumer insolvency law. Although incurred in good faith for socially endorsed purposes, it is subject to significant restrictions on discharge across most common law jurisdictions.
Thomas Nicholls
wiley   +1 more source

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

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

Financial Statement Fraud Risk Analysis Using Fuzzy Logic

Systems
As financial markets are characterized by the increasing incidence and complexity of fraudulent activities, generating substantial losses for companies while posing serious risks to potential investors, financial fraud is a constantly debated issue ...
Georgiana Burlacu, Ioan-Bogdan Robu, Adriana Florina Popa, Ionuț Viorel Herghiligiu   +3 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