Results 71 to 80 of about 2,333 (216)

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

Using Graph Attention Networks in Healthcare Provider Fraud Detection

IEEE Access
Healthcare fraud increases healthcare expenses for insurers, premiums for policyholders, and dissatisfaction of legitimate patients and causes severe damage to the health system. Therefore, it is critically important to address healthcare fraud detection.
Shahla Mardani, Hadi Moradi
doaj   +1 more source

Fraud Detection in UPI Transcations

International Journal of Science, Strategic Management and Technology
The digital payment landscape in India has undergone a paradigm shift with the advent and widespread adoption of the Unified Payments Interface (UPI). While UPI has democratized access to cashless financial services, its exponential growth has been accompanied by a surge in sophisticated fraudulent activities, ranging from high-value transaction ...
Mohanapriya .J, Dr. B. Leelavathi
openaire   +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

DriftShield: Autonomous Fraud Detection via Actor-Critic Reinforcement Learning With Dynamic Feature Reweighting

IEEE Open Journal of the Computer Society
Financial fraud detection systems confront the persistent challenge of concept drift, where fraudulent patterns evolve continuously to evade detection mechanisms.
Jialei Cao, Wenxia Zheng, Yao Ge, Jiyuan Wang   +3 more
doaj   +1 more source

Credit Card Fraud Detection

CoRR
Credit card fraud remains a significant challenge due to class imbalance and fraudsters mimicking legitimate behavior. This study evaluates five machine learning models - Logistic Regression, Random Forest, XGBoost, K-Nearest Neighbors (KNN), and Multi-Layer Perceptron (MLP) on a real-world dataset using undersampling, SMOTE, and a hybrid approach. Our
Iva Popova, Hamza A. A. Gardi
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

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

International 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  

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

Integrating fraud hexagon into fraud control system: a study of Indonesia

JPPI (Jurnal Penelitian Pendidikan Indonesia)
The fraud control system is an assessment of the risk of irregularities which is a proactive process that aims to identify and overcome organizational vulnerabilities due to conditions carried out by internal and external parties to the organization. The
Cris Kuntadi
doaj   +1 more source