Results 151 to 160 of about 3,122,861 (298)

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld, Finja Lena Kind, Rainer Lueg   +2 more
wiley   +1 more source

Exploring the Role of Competitiveness in Sustainability Standards: Insights From an Animal Welfare Scheme Adopted by Supermarkets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Research on supermarket‐related voluntary sustainability standards (VSSs) is divided on whether competition helps or hinders efforts to reduce negative social and environmental impacts. This paper examines how the standardization process shapes these outcomes.
Frits Kremer, Frank de Bakker, Christine Moser, Hens Runhaar   +3 more
wiley   +1 more source

THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory.
I Wayan Juliarta, Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti   +2 more
doaj   +1 more source

Accountability Beyond ESG Disclosure: Credibility, Governance Integrity, and the Sustainability‐Signaling Gap in European Finance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study addresses significant limitations in Environmental, Social, and Governance (ESG) evaluation by transcending disclosure‐based metrics and presenting a credibility‐focused analytical methodology that assesses the congruence between sustainability signals and substantive performance.
K. Ragazou
wiley   +1 more source

From Financial Distress to Fraud: A Socio-Economic Analysis of Corporate Accountability Moderated by Audit Quality in Indonesia’s Mining Sector

Baileo
This 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

A discrete choice approach to model credit card fraud [PDF]

This paper analyses the demographic, socio-economics and banking specific determinants that influence the risk of fraud in a portfolio of credit cards. The data are from recent account archives for cards issued throughout Italy.
Paba, Antonello, Pulina, Manuela
core  

Association Rule Mining for Accidental Dwelling Fire Incidence Data Analysis in Greater Manchester, UK

Fire and Materials, EarlyView.
ABSTRACT Association rule mining was used to identify patterns in accidental dwelling fire incidents attended by Greater Manchester Fire and Rescue Service over the period 2013/14 to 2023/24. The association rule mining process identified relationships between cooking fire incidence, distraction, living alone, deprivation, and fire injury.
M. Taylor, R. Lyon, D. Doolan, E. Dean, J. Fielding, M. Thomas   +5 more
wiley   +1 more source

Revisiting International Student Mobility Under New Geopolitics: Stratification, Conditionality, and Uncertainty

Future in Educational Research, EarlyView.
ABSTRACT In the 21st century, the governance of international student mobility has undergone a fundamental transformation, driven primarily by securitization, geoeconomic competition, and domestic political pressures that conventional market‐based frameworks such as the push‐pull model and human capital theory cannot adequately explain.
Shibao Guo, Zhongrui Wang
wiley   +1 more source

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention on the companies.Method: This research is quantitative one, with a logistic regression analysis of the
Jannah Zahra Inayah, Anis Chariri
openaire   +2 more sources

Artificial intelligence and liquidation: Reality, destiny and fantasy

International Insolvency Review, EarlyView.
Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley   +1 more source