Results 101 to 110 of about 3,234,932 (256)

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  

Managerial Conflicts of Interest: Heterogeneous Sustainability Outcomes Through Actions Directed at Primary and Secondary Stakeholders

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether firms' sustainability actions aimed at serving multiple stakeholders lead to similar or differing sustainability outcomes depending on the manager's stakeholder focus. It proposes a conceptual framework distinguishing between primary and secondary stakeholders, wherein managers can face conflicts of interest ...
Felix B. Fischer, Paul A. Griffin, Florian Habermann   +2 more
wiley   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

Business Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Threat of bankruptcy and the integrity of financial statement [PDF]

, 2016
Financial statement fraud involves the manipulation of financial accounts by overstating assets, sales and profit, understating liabilities and expenses.One of the causes of financial statement fraud is due to threat of bankruptcy.
Omar, Normah, Hasnan, Suhaily, Johar, Zulaikha Amirah   +2 more
core   +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

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, José Moyano‐Fuentes, Noelia Garcia‐Buendia, Juan Manuel Maqueira‐Marín   +3 more
wiley   +1 more source

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, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source

Detecting Financial Statement Fraud Using Hexagon Theory: The Role of Effective Monitoring

Jurnal Proaksi
Main Purpose - This study investigates the application of the fraud hexagon theory in detecting financial statement fraud and examines effective monitoring as a moderating variable.
Retno Wulansari, Rr. Sri Handayani
doaj   +1 more source

FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

I-Finance, 2018
Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
doaj   +1 more source

Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud

Dinasti International Journal of Economics, Finance & Accounting
This research aims to determine the influence of Fraud Triangle Theory on financial statement fraud. This research uses a sample of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange using the Purposive Sampling method.
Alni Rahmawati, Andriana Dita Pramesty
openaire   +1 more source