Results 101 to 110 of about 161,871 (263)

Blockchain applications in health insurance: a review of applications, challenges, and prospects

Frontiers in Blockchain
IntroductionThis systematic review comprehensively examines the application of blockchain in health insurance, highlighting the current state of research, inherent challenges, and future trends. Blockchains have demonstrated excellent potential in health
Yisong Chen, Chuqing Zhao, Yifan Gao
doaj   +1 more source

Lobbying and Political Risk Disclosure: Do Socially Responsible Firms Voluntarily Disclose More?

British Journal of Management, EarlyView.
Abstract Drawing on theories of strategic communication, legitimacy, impression management and moral capital, this study investigates whether firms use political risk disclosure to offset negative perceptions associated with corporate lobbying. Using a sample of 10,120 observations from 1362 US firms between 2002 and 2018, we find that firms with ...
Maretno A. Harjoto, Indrarini Laksmana, Hoyoung Kim, Sergio Garcia‐Vega, Andreas G.F. Hoepner   +4 more
wiley   +1 more source

Managing Potential Fraud in Palembang Hospitals’ Health Insurance Implementation: A Qualitative Study in Indonesia

Jurnal Jaminan Kesehatan Nasional
Fraud poses a major threat to the integrity of Indonesia’s National Health Insurance–Healthy Indonesia Card (JKN-KIS) program, affecting health financing, hospital quality, and institutional reputation.
Melda Emilya, Misnaniarti Misnaniarti, Rizma Adlia Syakurah, Hadi Pratomo   +3 more
doaj   +1 more source

Fiscal grievance politics: wealth taxation and master‐race democracy in post‐coup Bolivia Politique des griefs fiscaux : impôt sur la fortune et démocratie de la race maîtresse en Bolivie post‐coup d’État

Journal of the Royal Anthropological Institute, EarlyView.
This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley   +1 more source

Vertical coordination in agri‐food supply chain and blockchain: A proposed framework solution for Vietnamese cashew nut business

Regional Science Policy &Practice, EarlyView., 2022
Abstract The agri‐food supply chain has been a popular research topic in recent years. The combination of a demand for products of high quality and safety standards and the increasing number of stakeholders in supply chain networks has required the agri‐food business to transform from vertically integrated to vertically operated supply chain networks ...
Thanh_Tuan Chu, Thi Thu Tra Pham
wiley   +1 more source

A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

, 2012
With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
core   +1 more source

(Dis)trust in Digital Insurance: How Datafied Practices Shift Uncertainties and Reconfigure Trust Relations

The British Journal of Sociology, EarlyView.
ABSTRACT Trust is both a prerequisite and a product of insurance, as insurance contracts are built on and create trust relations that enable a risk‐averse perspective towards the future. At the same time, insurer‐policyholder relationships are characterised by a persistent distrust, rooted in insurance economics and industry reputation. In this article,
Maiju Tanninen, Gert Meyers
wiley   +1 more source

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market

Journal of Accounting Research, EarlyView.
ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley   +1 more source

Explainable unsupervised anomaly detection for healthcare insurance data

BMC Medical Informatics and Decision Making
Background Waste and fraud are important problems for health insurers to deal with. With the advent of big data, these insurers are looking more and more towards data mining and machine learning methods to help in detecting waste and fraud.
Hannes De Meulemeester, Frank De Smet, Johan van Dorst, Elise Derroitte, Bart De Moor   +4 more
doaj   +1 more source

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source