Results 51 to 60 of about 3,273,203 (243)
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
FinansiaFraudulent financial reporting occurs in Islamic companies, specifically Indonesian Islamic banks, which are well-developed and uphold religious values. Despite this commitment, fraud still occurs in Islamic banking institutions.
Media Kusumawardani +3 more
doaj +1 more source
Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley +1 more source
Report of the National Commission on Fraudulent Financial Reporting [PDF]
, 1987 https://egrove.olemiss.edu/aicpa_assoc/1503/thumbnail ...
National Commission on Fraudulent Financial Reporting (U.S.)
core
Deteksi Fraudulent Financial Reporting dengan Menggunakan Perspektif Teori Fraud Pentagon [PDF]
, 2020 The purpose of this research is to examine the effect of fraud pentagon theory in explaining of fraudulent financial on Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018.
Jullani, Mukhzarudfa, Yudi
core +1 more source
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
PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING [PDF]
DIAN SEPTI NOVIANI. Pengaruh Tekanan Eksternal, Ketidakefektifan Pengasawan, Pergantian Auditor, Pergantian Direksi Dan Frekuensi Kemunculan Gambar CEO Terhadap Fraudulent Financial Reporting. Skripsi.
NOVIANI, DIAN SEPTI
core +3 more sources
Fraudulent financial reporting: Do red flags really help [PDF]
, 2010 Purpose Aims to determine whether red flags can be helpful for external auditors in detecting fraudulent financial reporting. The research explores whether external auditors demographic factors affect external auditors’ perception about the ability of ...
Kassem, Rasha, Hegazy, Mohamed
core +5 more sources
FRAUDULENT FINANCIAL REPORTING BASED OF FRAUD DIAMOND THEORY [PDF]
, 2019 The research aims to analyse whether external pressure, financial stability, financial targets, ineffective monitoring, rationalization and capability effect on fraudulent financial reporting.
Achmad, Tarmizi, Pamungkas, Imang Dapit
core +1 more source
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index [PDF]
, 2021 This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index.
Surepno, Surepno +3 more
core +1 more source