Results 111 to 120 of about 3,445,645 (298)
The Sustainability Promise of Industry 4.0 in Supply Chains: A Technology Life Cycle–Aligned Review
Business Strategy and the Environment, EarlyView.ABSTRACT This article aims to investigate the role of information and digital technologies (IDT) of Industry 4.0 (I4.0) for sustainable supply chain management (SSCM). Methodologically, a systematic literature review has been conducted. The review analyzes 104 high‐quality articles, selecting those that belong to high‐impact journals according to the ...
Iván Roca‐Murgado +3 more
wiley +1 more source
Jurnal Akuntansi Multiparadigma, 2010 Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud.
Rima Novi Kartikasari, Gugus Irianto
doaj
Jurnal Ilmiah AkuntansiThis study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia
Abdul Ghofar +2 more
doaj +1 more source
Fraud detection of financial statement by using fraud diamond perspective [PDF]
, 2018 The proof to detect fraud of financial statements by using fraud diamond that had been done on manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015 as many as 12 companies. Sampling technique used purposive sampling method based on
Amin, M. Nuryatno, sunardi, sunardi
core
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
AFRE (Accounting and Financial Review)Financial statement fraud can diminish investor confidence and distort assessments of a company's performance. Therefore, identifying potential fraud requires an understanding of the factors that may drive the manipulation of financial statements, as ...
Fatiyatul Islami +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Prior research has mostly relied on linear and parametric models while explaining environmental non‐compliance, but they have a limited capacity to capture non‐linear and asymmetric effects of elements affecting firms' environmental compliance.
Ashutosh Singh +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley +1 more source
The value of restatement to fraud prediction
Journal of Business Economics and Management, 2019 A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement.
Shi Qiu, Hong-Qu He, Yuan-sheng Luo
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The growing focus on environmental, social, and governance (ESG) issues has prompted organizations to explore innovative ways to manage their businesses. It has become imperative for organizations to adopt ESG reporting. The applications of federated learning help to enhance the scalability and credibility of ESG reporting in contemporary ...
Naveen Virmani +3 more
wiley +1 more source