Results 81 to 90 of about 9,355 (308)

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

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

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

Actions to detect fraud in financial statements

Buhalterinės Apskaitos Teorija ir Praktika, 2014
The information provided in financial statements should be neutral and reliable thus enabling the users of the financial statements to make financially legitimate decisions regarding the perspectives of the company’s development.
Rasa Kanapickienė, Živilė Grundienė
doaj   +1 more source

Dynamic Spillovers Between FinTech, Blockchain, and Green Finance: A Quantile Connectedness Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper explores how financial innovation and environmental sustainability intersect by analyzing spillovers between FinTech, blockchain energy use, and green finance. Using a Quantile Vector Autoregression (QVAR) framework, we examine weekly data from 2018 to 2024 across 11 digital, environmental, and macro‐financial indices.
Mehmet Sahiner, Sisi Sung, James Devlin
wiley   +1 more source

Quantitative Detection of Financial Fraud Based on Deep Learning with Combination of E-Commerce Big Data

Complexity, 2020
At present, there are more and more frauds in the financial field. The detection and prevention of financial frauds are of great significance for regulating and maintaining a reasonable financial order. Deep learning algorithms are widely used because of
Jian Liu, Xin Gu, Chao Shang
doaj   +1 more source

Financial statement fraud: motives, methods, cases and detection

, 2008
Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors. In this project,
Nguyen, Khanh
core  

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed, Ali Meftah Gerged, Yousry Ahmed, Ali Uyar, Abdullah S. Karaman   +4 more
wiley   +1 more source

Design The Modified Multi Practical Swarm Optimization To Enhance Fraud Detection

Ibn Al-Haitham Journal for Pure and Applied Sciences, 2020
     Financial fraud remains an ever-increasing problem in the financial industry with numerous consequences. The detection of fraudulent online transactions via credit cards has always been done using data mining (DM) techniques.
Zainab Khamees Muter, Abeer Tariq Molood
doaj   +1 more source