Results 111 to 120 of about 5,738 (259)

Internet of Things and blockchain applications in food audit, authenticity, and traceability: A systematic review

Food Biomacromolecules, EarlyView.
Abstract This review evaluates the integrated applications of the Internet of Things (IoT) and blockchain technologies in enhancing food audit systems, authenticity verification, and supply chain traceability, transparency, and data reliability. Following Preferred Reporting Items for Systematic Reviews and Meta‐Analyses guidelines, a systematic review
S. Sriranjani, Samuel Ayofemi Olalekan Adeyeye   +1 more
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

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

International Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
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

Subordination of related party claims in insolvency: A suggestive framework for Asian regimes

International Insolvency Review, EarlyView.
Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
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

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

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

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

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