Results 101 to 110 of about 4,661 (294)

THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT

Manajemen dan Bisnis, 2014
The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj   +1 more source

‘Should’ and ‘can’ active restoration be used in biodiversity offsets? Stakeholder perspectives from New South Wales, Australia

People and Nature, EarlyView.
Abstract Despite their controversial nature, biodiversity offsets are often used as a regulatory tool to counterbalance the impacts of land clearing on biodiversity. Offsets usually aim to achieve no net loss (NNL) of biodiversity through protection and/or restoration of habitat.
Laure‐Elise Ruoso, Roel Plant, Stephanie Hernandez, Josh Dorrough   +3 more
wiley   +1 more source

Aggregation‐induced enhanced emission for quantification of recycled content in automotive plastics

Polymer International, EarlyView.
Quantifying recycled content in four automotive plastics using aggregation‐induced enhanced emission showed that performance was highly dependent on both polymer and additive chemistries. Abstract The use of plastics in the automotive industry is increasing due to their versatility, light weight and affordability.
Saleh S Soomro, Chaehwan Hong, Michael P Shaver   +2 more
wiley   +1 more source

The Use of the Fraud Pentagon Model in Assessing the Risk of Fraudulent Financial Reporting

Risks
This study examines the relevance of the Fraud Pentagon Theory in detecting fraudulent financial reporting among companies listed on the Bucharest Stock Exchange.
Georgiana Burlacu, Ioan-Bogdan Robu, Ion Anghel, Marius Eugen Rogoz, Ionela Munteanu   +4 more
doaj   +1 more source

Sustainability: The Forgotten Arena of eSports Research—A Systematic Literature Review From an ESG Perspective

Sustainable Development, EarlyView.
ABSTRACT Despite the growth of eSports, the sector faces critical challenges related to its sustainability. This research analyzes these issues from an environmental, social, and governance (ESG) perspective. This paper consists of a systematic literature review on eSports and its implications for sustainability.
M. Ertz, C. Ouerghemmi, Y. Laghrib, M. Kordi, J. Bousquet, A. Kazemipour   +5 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations

Sustainable Development, EarlyView.
ABSTRACT This study reviews 54 empirical‐quantitative (archival) articles on the relationship between corporate social responsibility (CSR) outcomes and corporate misconduct. Based on the moral licensing and moral track hypotheses, we distinguish between CSR performance, reporting, and assurance on the one hand and between financial and CSR‐related ...
Patrick Velte
wiley   +1 more source

Analisis Rasio Keuangan Sebagai Deteksi Kecurangan Laporan Laporan Keuangan Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

Assets: Jurnal Akuntansi dan Pendidikan, 2018
Tujuan utama dari penelitian ini adalah untuk menganalisis rasio keuangan (yaitu leverage, profitabilitas, komposisi aset, likuiditas dan capital turnover) dalam mendeteksi kecurangan laporan keuangan.
Tyas Widyanti, Muhammad Nuryatno
doaj   +1 more source

The Role of Fintech and the Shadow Economy in Advancing Sustainable Development Across G7 Countries: Evidence From MMQR Analysis

Sustainable Development, EarlyView.
ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin, Rashed Jahangir, Mamunur Rashid, Muhammad Hassan Abbas, Md. Al Amin   +4 more
wiley   +1 more source

Detecting fraudulent financial reporting: Heptagon fraud model

This study aims to examine the role of corporate governance mechanisms in detecting fraudulent financial reporting (FFR) based on the fraud heptagon model.
Irwandi, Soni Agus, Pamungkas, Imang Dapit   +1 more
core   +2 more sources

Mendeteksi fraudulent financial reporting dengan analisis fraud triangle [PDF]

, 2017
Laporan keuangan perusahaan adalah media utama yang digunakan oleh manajemen untuk berkomunikasi dengan pihak eksternal. Sangatlah penting manajemen untuk memberikan informasi yang cukup, relevan serta kredibel.
Buhari, Lukius Prabowo
core