Results 151 to 160 of about 3,109,321 (301)
Applicability audit committee on detecting financial statement fraud using diamond theory
Jurnal Akademi AkuntansiPurpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Zea Riza Sinensis, Fuad
doaj +1 more source
International Insolvency Review, EarlyView.Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley +1 more source
International Insolvency Review, EarlyView.Abstract Student loan debt occupies a distinctive and structurally ambiguous position within consumer insolvency law. Although incurred in good faith for socially endorsed purposes, it is subject to significant restrictions on discharge across most common law jurisdictions.
Thomas Nicholls
wiley +1 more source
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
Determination of fraud in the financial statements
, 2014 The dissertation analyses the determination of fraud in the financial statements: the conception of fraud was analysed from different perspectives, the components of fraud conception and the conditions influencing the fraud were distinguished. The conception of fraud determination in the financial statements was identified as a seperate type of fraud ...
openaire +1 more source
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
The Impact of Economic Growth on Insurance (Growth)
International Journal of Finance &Economics, EarlyView.ABSTRACT This paper investigates the impact of economic growth on insurance (growth), focusing on the outflow side of the insurance activity, as captured by benefits (including commissions and expenses). The findings provide evidence that economic growth does exert a positive, statistically significant impact on the benefit side of insurance (growth ...
Nicholas Apergis +2 more
wiley +1 more source
THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA [PDF]
The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper ...
Antoniu Predescu +3 more
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Developing a Z‐ESG Score Model for Assessing Corporate ESG Performance
International Journal of Finance &Economics, EarlyView.ABSTRACT In this study we develop a novel, unique ESG rating model that exploits the logic of the Z‐score by Altman (1968) to discriminate between ESG performing and non‐ESG performing firms using indicators of ESG performance for each of the three pillars (Environmental, Social, Governance) in place of financial ratios.
Edward I. Altman +3 more
wiley +1 more source