Results 71 to 80 of about 11,178 (301)
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Frauds in financial statements [PDF]
, 2011 Straipsnyje analizuojama apgaulių samprata finansinėse ataskaitose, pateikiami esminiai apibendrinti apgaulių bruožai, identifikuoti pagrindiniai apgaulės ir klaidos skirtumai.
Kuktaitė, Skirmantė +1 more
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Insurance frauds in the Czech Republic [PDF]
, 2020 Bakalářská práce s názvem Pojistný podvod v České republice se zabývá problematikou pojistných podvodů především v neživotním pojištění. První část se zabývá charakteristikou pojišťovnictví a rozdělením, vývojem a specifickými vlastnostmi pojistných ...
Soukup, Michal
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Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
, 2013 Práce pojednává o obecných pojmech z oboru pojišťovnictví a o pojistných podvodech. Zkoumá problematiku pojistných podvodů a pojistné riziko. Podrobně analyzuje pojistné podvody v pojišťovně X a následně uvádí hlavní poznatky a doporučení.The work deals ...
Aujeská, Gabriela
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Measures to reduce VAT frauds [PDF]
, 2020 Tato diplomová práce se zabývá podvody v oblasti DPH. Práce má stanoveno několik cílů, hlavním z nich je stanovit závěry z provedené analýzy karuselových podvodů prostřednictvím daňové judikatury ČR a formulovat případná doporučení omezující karuselové ...
Honzová, Veronika
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, 2009 EU value added tax, VAT frauds, Carousel, Fraud-chain, Reverse charge, VIES, H26, H29, K33, K34, K42,
FORTE F. +3 more
core +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Organized fraud and organizing frauds [PDF]
, 2008 This article examines the settings for frauds in the context of crime networks, fraud opportunities and of a victim-centric typology of fraud. It demonstrates the variety of actors, settings and the variable need for knowing collaboration between co ...
Levi, Michael, Michael Levi
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source