Results 141 to 150 of about 4,661 (294)

Preventing lower‐level gambling harms: Shifting from individual‐ to system‐frame approaches

open access: yesAddiction, EarlyView.
Abstract Background Gambling‐related harm is not concentrated solely among individuals meeting criteria for problematic or disordered gambling. Tackling harm at a population level is essential to reducing the total burden of harm and preventing escalation to more severe harms.
Robert M. Heirene
wiley   +1 more source

Determinan Fraudulent Financial Reporting di Indonesia dan Malaysia [PDF]

open access: yes
This study was conducted to prove the effectiveness of the fraud pentagon theory on fraudulent financial reporting as proxied by variables of financial stability, quality of external auditor, change in auditor, change in director, and the frequent number
Nabilah, Nabilah
core  

Commercial treaties and political transformation in Sulu and Southeast Asian littorals, c. 1830–1840

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract This article re‐examines an economic treaty concluded between Spain and the Sulu Sultanate in 1836. Analysing the Tausug (Jawi) and Spanish treaty versions alongside archival sources from Spain, the Philippines, and England, it traces the impact of indigenous agency beyond the formal signatories on economic and political transformations ...
Eleonora Poggio   +2 more
wiley   +1 more source

Fraudulent Financial Reporting: An Examination of Financial Stability, Financial Targets, and External Pressure

open access: yesAmsir Management Journal
This study addresses fraudulent financial reporting as a critical issue that threatens the integrity of financial information and undermines stakeholder trust in publicly listed companies. The objective of this research is to analyze the influence of financial stability, financial targets, and external pressure on the likelihood of fraudulent financial
Muhammad Abbas, Muhammad Khaidir Ilyas
openaire   +1 more source

Credit Market Frictions and Bankruptcy Law Design—Implications for Korea*

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract Bankruptcy law design has important implications for financial markets and economic growth. As bankruptcy law design interacts with local economic and political conditions, it is important to consider these factors when designing optimal bankruptcy law.
David Schoenherr
wiley   +1 more source

Developing Predictive and Explainable Models for Cryptocurrency Delistings: A Case Study of Binance Exchange

open access: yesAsia-Pacific Journal of Financial Studies, EarlyView.
Abstract This study develops an explainable machine learning model to predict cryptocurrency delistings using Binance data. It combines quantitative indicators (price, volume) with qualitative data from real‐time news and Reddit. Latent Dirichlet Allocation (LDA) is used to extract topic trends and community reactions, which are transformed into time ...
Sungju Yang, Hunyeong Kwon
wiley   +1 more source

Mitigating tough times? How material self‐interest influences citizens' welfare state behavior

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract It is a long‐standing view that citizens support the welfare state because it provides insurance against future income losses. However, existing studies have struggled to isolate the effect of future‐oriented material self‐interest from normative and political predispositions.
Matias Engdal Christensen
wiley   +1 more source

FRAUD DIAMOND: DETECTION ANALYSIS ON THE FRAUDULENT FINANCIAL REPORTING

open access: yes, 2016
The accounting scandal became one of the reasons for analyzing financial statements in order to minimize fraud against the financial reporting. Therefore, companies use the services of a public accountant to audit the financial statements of companies ...
Indarto, St. Lily
core  

Bureaucrat assignments as instruments of political control: Theory and evidence from land administration officials in India

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract This paper investigates how politicians use the assignment of officials to geographical posts—a personnel system found in many countries—as a system of incentives to control, and possibly corrupt, bureaucratic behavior. The argument is developed with a matching model and tested with a nationwide survey of Indian officials who administer land ...
Anustubh Agnihotri   +2 more
wiley   +1 more source

Pharmaceutical policy and off‐label prescribing in pregnancy: A population‐based historical cohort study analyzing inequality in access to antiemetics within Australia's Pharmaceutical Benefits Scheme

open access: yesActa Obstetricia et Gynecologica Scandinavica, EarlyView.
Public spending on antiemetics among pregnant women in Australia is concentrated in socioeconomically disadvantaged women. However, public expenditure is also driven by off‐label ondansetron use (i.e., use outside regulatory‐approved indications), highlighting a misalignment between pharmaceutical policy, public expenditure patterns, and pregnant women'
Hannah Jackson   +4 more
wiley   +1 more source

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