Results 61 to 70 of about 132,324 (298)

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen   +2 more
wiley   +1 more source

A systematic review and future directions for AI-driven detection of fraud patterns in SACCO transactions

open access: yesFrontiers in Artificial Intelligence
Fraud in Savings and Credit Cooperative Organizations (SACCOs) remains a major challenge that undermines financial inclusion and sustainability in developing countries.
Dalton Ampumuza   +2 more
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

An analytical assessment of credit card fraud detection techniques: Supervised, Unsupervised, and Reinforcement Learning

open access: yesВестник Дагестанского государственного технического университета: Технические науки
Objective. Bank card fraud is an increasingly serious problem for individuals, businesses and financial institutions. There is a need for effective fraud detection measures to protect consumers and businesses from financial losses. Method.
Abdourahman Djamal Djama
doaj   +1 more source

MEFUASN: A Helpful Method to Extract Features using Analyzing Social Network for Fraud Detection [PDF]

open access: yesJournal of Artificial Intelligence and Data Mining, 2019
Fraud detection is one of the ways to cope with damages associated with fraudulent activities that have become common due to the rapid development of the Internet and electronic business.
Z. Karimi Zandian, M. R. Keyvanpour
doaj   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Finding Misstatement Accounts in Financial Statements Through Ontology Reasoning

open access: yesIEEE Access
Finding misstatement accounts in financial statements, is a key problem of fraud detection. Potential applications include external audit, internal controls, investment decision and securities market regulation. However, most existing intelligent methods
Liming Chen, Baoxin Xiu, Zhaoyun Ding
doaj   +1 more source

Introducing AI & Innovation

open access: yes
AI &Innovation, EarlyView.
Mirko Farina   +7 more
wiley   +1 more source

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

open access: yesBusiness 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

Financial Fraud Detection Using Value-at-Risk With Machine Learning in Skewed Data

open access: yesIEEE Access
The significant losses that banks and other financial organizations suffered due to new bank account (NBA) fraud are alarming as the number of online banking service users increases.
Abdullahi Ubale Usman   +5 more
doaj   +1 more source

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