Results 121 to 130 of about 274,113 (349)

Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman, Bailing Liu, Murad Ali, Sheikh Adeel, Dana Bakry, Saleh Bajaba, Mohammad Asif Salam, Hengky Latan   +7 more
wiley   +1 more source

Pengujian Perbedaan Deteksi Kecurangan Berbasis Fraud Triangle: Study Kantor Akuntan Publik di Jakarta

Jurnal Manajemen, 2018
Penelitian ini bertujuan untuk menguji perbedaan antara auditor independen di Kantor Akuntan Publik yang melakukan fraud dan tidak melakukan fraud terkait teori fraud triangle yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi atau ...
Nadya Megakarina, Syahril Djaddang, Indupurnahayu ., Shanti Lysandra   +3 more
doaj   +1 more source

Shareholder Coordination and Waste Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how shareholder coordination relates to corporate waste management. Drawing on 1059 firm‐year observations from S&P 500 firms between 2010 and 2022, we show that higher levels of coordination among shareholders correspond to reduced waste generation. This effect is more pronounced in firms whose coordinated shareholders are
Mohamed Khalifa
wiley   +1 more source

RIDIT scoring method for ranking finance fraud cases

Data Analytics and Applied Mathematics
The arising number of fraud cases poses a serious threat to financial security. Detecting fraud is challenging due to dataset characteristics, particularly the imbalance between fraudulent and non-fraudulent activities, which may lead to biased results.
Norbaiti Tukiman, Nur Farahin Mohd Fadzil, Ahmad Khudzairi Khalid, Nur Intan Syafinaz Ahmad, Wan Munirah Wan Mohamad, Nur Syamilah Ariffin, Yuanita FD Sidabutar   +6 more
doaj   +1 more source

Internet fraud

Pravo - teorija i praksa, 2023
Internet law represents one of the youngest branches of law, which emerged from the need to expand the existing and create a new regulatory framework that would regulate the internet and introduce the necessary legal security and protection for its users.
openaire   +2 more sources

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Digital Transformation for Sustainable Development of SMEs: A Systematic Review of ‘How We Know,’ ‘What We Know’ and Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT Small‐ and medium‐sized enterprises (SMEs) are expected to contribute more significantly to the sustainability agenda. Digital transformation (DT) has the potential to enable SMEs to fulfil their sustainable development goals. However, SMEs encounter unique challenges in leveraging DT for sustainability due to their size, limited resources and
Phuc G. Le, Duyen Chu, Thomas Domboka, Hien Nguyen   +3 more
wiley   +1 more source

COMBATING BANKING FRAUD WITH IT: INTEGRATING MACHINE LEARNING AND DATA ANALYTICS

The American Journal of Management and Economics Innovations
Banking fraud poses a significant threat to financial institutions, customers, and the stability of the financial system. Traditional fraud detection methods, which rely heavily on rule-based systems, have proven inadequate against increasingly ...
Nur Mohammad, Md Ahsan Ullah Imran, M. Prabha, Sadia Sharmin, Rabeya Khatoon   +4 more
semanticscholar   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi, Ahmed Al‐Hadi, Iman Harymawan, Wisam Neema Hussein, Lien Duong, Grantley Taylor   +5 more
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUD PADA SATUAN KERJA PEMERINTAH DAERAH KABUPATEN TEMANGGUNG

Accounting Analysis Journal, 2017
Tujuan penelitian ini adalah untuk menggali persepsi pegawai di instansi pemerintahan mengenai faktor-faktor yang mempengaruhi fraud. Faktor-faktor tersebut antara lain sistem pengendalian internal, asimetri informasi, keadilan distributif, keadilan ...
Retno Wulandari, Dhini Suryandari
doaj   +1 more source