Results 131 to 140 of about 252,340 (344)
ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
International Journal of Finance &Economics, EarlyView.ABSTRACT Big data and financial innovations are vital to enhancing the performance of banking institutions. However, limited evidence exists on the effects of big data applications and financial innovation on bank performance. This study addresses this gap by constructing a theoretical framework linking big data applications and financial innovations ...
Mandella Osei‐Assibey Bonsu +1 more
wiley +1 more source
BaileoThis study examines the influence of financial distress and independent commissioners on financial statement fraud, with audit quality serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2020 and 2024 ...
Shelly Lusiana, Taufik Akbar
doaj +1 more source
Auditors perceptions towards the effectiveness of the international standard on auditing 240 Red Flags : evidence from Lebanon [PDF]
, 2019 Most of the studies on auditors’ perceptions towards the effectiveness of the international standard on auditing 240 Red Flags (RF) were conducted in developed economies.
Hijazi, Wajdi, Mahboub, Rasha M.
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
Fraudulence Financial Statements Analysis Using Pentagon Fraud Approach [PDF]
, 2019 This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange.
Triyanto, D. N. (Dedik)
core
International Journal of Finance &Economics, EarlyView.ABSTRACT This study aims to classify pivotal fintech innovations and explore the prospects and pitfalls associated with emerging fintech services extensively discussed in the literature. We conducted a multistage systematic review of research published on fintech over the past decade from a technological perspective. Using the Preferred Reporting Items
Muhammad Imran Qureshi, Nohman Khan
wiley +1 more source
Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley +1 more source