Results 51 to 60 of about 3,200,231 (288)
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
Fraud and Fraudulent Practices in Nigeria Banking Industry
African Research Review, 2010 The paper reviews the various forms of fraudulent practice their impact and inducement for various reforms in banking industry. It also mentions various legislations targeted at reducing fraud and introducing some forms of control and reporting systems.
openaire +3 more sources
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
Al-IntajPurpose: This study aims to obtain empirical evidence on the influence of fiqh muamalah, compensation and religiosity on fraudulent behaviour with Islamic work ethics as a moderation variable.
Yusuf Faisal +3 more
doaj +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
Technology Acceptance Model on Village Financial System in Minimizing Fraudulent Practices by Village Apparatus [PDF]
This study aims to examine the implementation of the village financial system in minimizing fraudulent practices by village apparatus using the Technology Acceptance Model (TAM) approach in Padaasih Village, Cisaat District, Sukabumi Regency.
Julia, Hany Nanda
core +1 more source
, 2003 Cross-border trade and the Internet bring substantial benefits to businesses and consumers alike, but also pose new challenges to the collective ability of governments to protect consumers from fraudulent and deceptive commercial practices.
Organisation for Economic Co-operation and Development.
core +1 more source
Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng +4 more
wiley +1 more source
Tri Hita Karana Culture as a Moderate Influence of the Love of Money on Ethical Perception of Fraudulent Accounting Practices [PDF]
, 2018 This research analyses the influence of the love of money on the ethical perception of fraudulent accounting practices of the head of LPD on Denpasar City and to try whether Tri Hita Karana culture may weaken that influences.
Suartana, I Wayan +1 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping +3 more
wiley +1 more source