Results 61 to 70 of about 82,410 (304)

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Report of the National Commission on Fraudulent Financial Reporting: exposure draft, April 1987 [PDF]

, 1987
https://egrove.olemiss.edu/aicpa_assoc/1504/thumbnail ...
National Commission on Fraudulent Financial Reporting (U.S.)
core   +4 more sources

Financial Stability, Monitoring, and Replacement Directors on Fraudulent Financial Reporting

Jurnal Akuntansi Keuangan dan Bisnis, 2023
An issue of concern is fraudulent financial reporting, which has the potential to cause significant economic losses to investors and the government, as well as a loss of investor trust because it may lead to investors making poor investment decisions.
Mutia Sari, Ratna Mappanyukki
openaire   +1 more source

Green Ambiguity Shapes Sustainable Investing

Business Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia, Giacomo Morelli, Kevyn Stefanelli   +2 more
wiley   +1 more source

ANALISIS RASIO KEUANGAN SEBAGAI VARIABEL UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2014-2015) [PDF]

, 2017
This research attempt to investigate the ability financial ratio debt to asset, debt to equity, return on asset, return on equity, return on investment, gross profit margin, operating profit margin, net profit margin, dividend payout ratio, dividend ...
ADIWIBOWO, Agustinus Santosa, Alvin Zulfikar, RAHMANDITYO   +1 more
core  

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

Fraudulent Financial Reporting: Fraud Pentagon Analysis In Financial Sector Companies

International Journal Of Accounting, Management, And Economics Research, 2023
The purpose of this study is to ascertain how fraudulent financial reporting are detected by fraud pentagon theory. The financial sector companies that listed on the Indonesia Stock Exchange (IDX) in 2019–2021 are the study's population. Purposive sampling is used to determine the sample, leaving 46 companies that satisfy the requirements.
null Agung Prajanto, null Lilik Irawati, null Imang Dapit Pamungkas   +2 more
openaire   +1 more source

THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, SHARIA SUPERVISORY BOARD, AND ISLAMIC SOCIAL RESPONSIBILITY IN COUNTERING FRAUDULENT FINANCIAL REPORTING

Finansia
Fraudulent 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, Achmad Soediro, Fardinant Adhitama, Vivi Usmayanti   +3 more
doaj   +1 more source

RASIO KEUANGAN DAN FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI Tahun 2010-2016) [PDF]

, 2018
The research aims of this study was to examine the values of which could indicate the fraud in financial statements to detect fraudulent financial reporting on non-financial companies in Indonesia.
CHARIRI, Anis, SINAGA, Loli Jerni Harianti   +1 more
core  

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