Results 91 to 100 of about 22,315 (263)

Improving a Rule-based Fraud Detection System with Classification Based on Association Rule Mining

open access: yes, 2021
Improving a Rule-based Fraud Detection System with Classification Based on Association Rule MiningThe detection of fraudulent insurance claims is a great challenge for insurance companies.
Baumann, Michaela
core   +1 more source

Digital Technology's Role in Circular Waste Management: A Systematic Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

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

open access: yesBusiness 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   +7 more
wiley   +1 more source

Real-Time Financial Fraud Detection Using Adaptive Graph Neural Networks and Federated Learning

open access: yesInternational Journal of Management and Data Analytics
Detecting financial fraud in real time is an ongoing challenge due to the ever-evolving nature of fraudulent activities. Conventional fraud detection systems rely heavily on static machine learning models, which often struggle to adapt to emerging fraud
Milad Rahmati
doaj  

Shareholder Coordination and Waste Management

open access: yesBusiness 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

The Fraud in the Health Systems - A Financial of Ethic Problem? [PDF]

open access: yes
No matter if it is committed by the patients, medical stuff, medicinal companies or a third party, the sanitary fraud seems to be simultaneously a financial problem – because every year hundred of thousands of Euros are lost from the national budgets ...
Corina Graziella DUMITRU   +2 more
core  

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness 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

Big data and artificial intelligence on fraud detection: the mediating role of fraud awareness

open access: yesJurnal Akademi Akuntansi
Purpose:  This research aims to examine the influence of Big Data and Artificial Intelligence on Fraud Detection and analyze the role of Fraud Awareness as a mediating variable in strengthening these relationships in modern auditing practices ...
Kadek Puteri Wulandari, Dhini Suryandari
doaj   +1 more source

Realtime fraud detection in the banking sector using data mining techniques/algorithm

open access: yes, 2016
The banking sector is a very important sector in our present day generation where almost every human has to deal with the bank either physically or online.
Olajide, F.
core   +1 more source

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

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