Results 11 to 20 of about 3,630,067 (304)

Two decades of financial statement fraud detection literature review; combination of bibliometric analysis and topic modeling approach

open access: yesJournal of Financial Crime, 2023
Purpose The emergence of machine learning has opened a new way for researchers. It allows them to supplement the traditional manual methods for conducting a literature review and turning it into smart literature.
M. Soltani   +2 more
semanticscholar   +1 more source

Factors Influencing Financial Statement Fraud: An Analysis of the Fraud Diamond Theory from Evidence of Thai Listed Companies

open access: yesWseas Transactions on Business and Economics, 2023
Since stakeholders of listed companies rely on the financial statement. However, prior studies pointed out that financial statement fraud is a significant cause of fraud among Thai-listed companies.
Chanida Yarana
semanticscholar   +1 more source

Financial Statement Analysis and Investment Decision Making in Commercial Banks: A Case of Bank of Kigali, Rwanda

open access: yesJournal of Financial Risk Management, 2020
This research analyzed the contribution of financial statements in investment decision making of banks in Rwanda taking the case of bank of Kigali. The study ascertained benefits of financial statements analysis; it analyzed obstacles of investment ...
Mukamwiza Berthilde, Claude Rusibana
semanticscholar   +1 more source

Does the information environment affect the value relevance of financial statement data? [PDF]

open access: yes, 2009
Recent studies demonstrate that the usefulness of financial statement data for valuation of stocks varies depending on specific economy- and firm-level conditions. This empirical study identifies a novel firm-level influential condition.
Burgstahler D., Mark Aleksanyan
core   +2 more sources

An Analysis on Financial Statement Fraud Detection for Chinese Listed Companies Using Deep Learning

open access: yesIEEE Access, 2022
Financial fraud has extremely damaged the sustainable growth of financial markets as a serious problem worldwide. Nevertheless, it is fairly challenging to identify frauds with highly imbalanced dataset because ratio of non-fraud companies is very high ...
Xiuguo Wu, Shengyong Du
semanticscholar   +1 more source

MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2016
Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan.
Reskino, Muhammad Fakhri Anshori
doaj   +1 more source

Application of taxonomic analysis in assessing the level of enterprise development in emergency situations [PDF]

open access: yesManagement Science Letters, 2019
This article is devoted to the problems of forming analytical support for the management of economic activities of industrial enterprises under emergency situations.
Larysa Sergiienko   +5 more
doaj   +1 more source

THE ROLE OF FINANCIAL STATEMENT IN PERFORMANCE MANAGEMENT [PDF]

open access: yesModern Management Review, 2016
The essence of financial statements has been used as a background to present the elements of performance management, providing the required characteristics of balance, profit and loss account, additional information, cash flow statement, statement of ...
Alfred SZYDEŁKO, Renata BIADACZ
doaj   +1 more source

Characterizing the use of mathematical knowledge in boundary crossing situations at work [PDF]

open access: yes, 2007
The first aim of this paper is to present a characterisation of techno-mathematical literacies needed for effective practice in modern, technology-rich workplaces that are both highly automated and increasingly focused on flexible response to customer ...
Bakker, Arthur   +4 more
core   +3 more sources

Financial Statement Analysis

open access: yesAmerican Journal of AI Cyber Computing Management
Financial Statement Analysis has evolved from manual spreadsheet-based work to advanced, technology-driven processes. With the vast amount of financial data generated by companies today, traditional methods often fall short in uncovering deep insights or detecting anomalies.
null G.Bharath kumar   +2 more
  +6 more sources

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