Results 41 to 50 of about 600 (129)

Cyberattacks on Small Banks and the Impact on Local Banking Markets

Journal of Money, Credit and Banking, EarlyView.
Abstract Cyberattacks on small banks have direct and spillover effects in local markets. Following successful cyberattacks, hacked small banks experience a decline in deposit growth rates. This effect of cyberattacks is not observed in hacked large banks.
FABIAN GOGOLIN, IVAN LIM, FRANCESCO VALLASCAS   +2 more
wiley   +1 more source

FRAUD DIAMOND DETERMINANTS OF POTENTIAL FINANCIAL REPORTING FRAUD

JRAK
Financial statement fraud is a highly risky practice in financial reporting. This research aims at investigating the effect of the fraud diamond (Pressure, Opportunity, Rationalization, and Capability) on the probability of financial statement fraud. The sample consisted of 132 cooperatives over three years (2022–2024). The data analysis technique used
Oyong Lisa, Juni Farhan, Ahmad Dahlan, Roni Hertato, Bagus Salam Azizi   +4 more
openaire   +1 more source

Analisis Fraud Diamond terhadap Restatement

EQUITY, 2020
Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond terhadap kemungkinan terjadinya penyajian kembali laporan keuangan. Fraud diamond diukur dengan tekanan (target keuangan), kesempatan (pengawasan yang tidak efektif), rasionalisasi (perubahan KAP), dan kompetensi (perubahan dewan direksi). Sampel terdiri dari 106 perusahaan yang terdaftar
Wielungga Arjapratama, Andi Manggala Putra, Aniek Wijayanti   +2 more
openaire   +1 more source

Diamond Fraud Elements: Implication Of Fraud Indications On Preparation Of Financial Report

Jurnalku, 2022
This research aims to explore fraud diamond elements to detect fraud indications in financial statement. Samples were taken from 32 state owned enterprises of Indonesia which published audited financial statement from 2016 to 2018. The hypothesis in this study were tested by Benish M-score model.
Fera Tjahjani, Yullyana Mulyadi, Widanarni Pujiastuti   +2 more
openaire   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, Volume 64, Issue 5, Page 2221-2286, December 2026.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

“I'm not in love, so don't forget it; it's just a silly phase I'm going through”: On (not) falling in love during fieldwork in Southwest China

Anthropology and Humanism, Volume 51, Issue 2, December 2026.
Abstract During fieldwork, anthropologists engage in emotional, social and economic exchanges with interlocutors, through which to better understand one's own positionality and that of others. When such exchanges occur with an interlocutor who becomes a romantic lover, these exchanges are filtered through desire, amplifying their psychological ...
Suvi Rautio
wiley   +1 more source

Generalized prejudice and support for democracy among People of Color

Analyses of Social Issues and Public Policy, Volume 26, Issue 3, December 2026.
Abstract The last decade of U.S. American political life has been described as “unprecedented times”. For many in the U.S., watching governmental norms erode and favor a select few elites over the common people signals that we are in a time of democratic backsliding.
Gretchen Nihill, Isabella Crame, Chanel Meyers   +2 more
wiley   +1 more source

Labor Mobility, Managerial Evaluation Risk, and Corporate Performance Disclosures

International Review of Finance, Volume 26, Issue 4, December 2026.
ABSTRACT This study documents that managers of firms with greater labor mobility (LM) face higher personal evaluation risk (i.e., higher likelihood of performance‐driven forced turnover), especially among firms with more transparent performance disclosures.
Justin Hung Nguyen, Buhui Qiu, Cameron Truong   +2 more
wiley   +1 more source

Fraud Diamond Analysis in Revealing Asset Misappropriation with Fraud Risk Assessment as a Moderating Variable: a Perspective of the Fraud Diamond Theory

KEUNIS
Asset misappropriation is one of the most frequent and financially destructive types of occupational fraud, particularly in the public sector. Nevertheless, the behavioral and governance mechanisms contributing to this fraud have not received much attention in existing studies.
Zati Rizka Fadhila, Anis Chariri, Rr Sri Handayani   +2 more
openaire   +1 more source

‘From the Fields Into the Bars’: The Story of Israel's First Transgender Novel, The Cut (1977)

Gender &History, Volume 38, Issue 3, Page 958-969, October 2026.
ABSTRACT In 1977, an Israeli transgender woman, Judy Spotheim, published an autobiographical novel entitled The Cut. It describes the emergence of a trans community in the commercial‐sex areas of Tel Aviv‐Jaffa, hoping to humanise trans women (coccinelles). This article is the first to study the novel and present a biography of Spotheim.
Gil Engelstein, Iris Rachamimov
wiley   +1 more source