The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility
Business Strategy and the Environment, EarlyView.ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley +1 more source
The role Of Corporate Governance in financial statement frauds [PDF]
, 2011 Literature review. Theoretical framework and hypotheses: agency theory and conflict of interests, financial statement fraud and corporate governance. Sample and data. Methodology. Results. Conclusions and limitations.Literature review.
Magnanelli, Barbara Sveva
core
FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD
BISNIS : Jurnal Bisnis dan Manajemen Islam, 2016 The financial statements will become more qualified in the<br />presentation if the presentation is based on qualitative<br />elements, among others: easy to understand, reliable,<br />comparable (comparable), and relevant. The financial<br />statements are presented to stakeholders, namely:<br />management, employees ...
Faiz Rahman Siddiq, Sofyan Hadinata
openaire +2 more sources
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
South African Computer Journal, 2020 Financial statement fraud has been on the increase in the past two decades and includes prominent scandals such as Enron, WorldCom and more recently in South Africa, Steinhoff.
Wilson Tsakane Mongwe +1 more
doaj +1 more source
STUDI TENTANG FINANCIAL STABILITY, NATURE OF INDUSTRY DAN RATIONALIZATION PADA EARNING MANAGEMENT DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property Dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2016) [PDF]
, 2017 Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan berdasarkan analisis fraud tringle Financial statement fraud pada penelitian ini diproksikan dengan earning management.
MAHWIYAH, .
core +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Pengaruh Financial Stability, External Pressure, Financial Targets, Ineffective Monitoring, Rationalization pada Financial Statement Fraud dengan Perspektif Fraud Triangle (Studi Empiris pada Perusahaan Perbankan Periode 2012-2014 yang Terdaftar di Bursa [PDF]
, 2016 This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud.
DP, E. N. (Emrinaldi) +2 more
core
Skeptisme Profesional Auditor Dalam Mendeteksi Kecurangan [PDF]
, 2008 Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal
Noviyanti, S. (Suzy)
core +3 more sources