Results 141 to 150 of about 72,844 (255)
Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia. [PDF]
Heliyon, 2023 Narsa NPDRH +2 more
europepmc +1 more source
Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 1, March 2026.ABSTRACT Genetic programming (GP) is used to obtain multiperiod bankruptcy prediction models, as well as to perform a prior feature selection process for these models. Given the controversy in the field of bankruptcy prediction about the need to include (or not) variables from the economic environment as input information for the prediction models, an ...
Ángel Beade +2 more
wiley +1 more source
Survey of finance companies, 2000 [PDF]
Against a backdrop of robust economic activity, the finance company sector expanded briskly over the second half of the 1990s. The value of receivables held by finance companies in the United States rose nearly 50 percent, or about 11 percent a year ...
Karen E. Dynan +2 more
core
Blame and Cost: Understanding Responsibility Attribution and Financial Risk in AI Usage
Journal of Contingencies and Crisis Management, Volume 34, Issue 1, March 2026.ABSTRACT This study examines public perceptions of responsibility and potential damage associated with AI usage across various scenarios, and estimates the financial impact on firms. The survey‐based analyses of AI failures evaluating hypothetical risk scenarios and their economic consequences reveal that sociodemographic determinants shape the ...
Dorian Fildor +2 more
wiley +1 more source
Naive independent directors, corporate governance and firm performance. [PDF]
Front Psychol, 2022 Chen G, Chen X, Wan P.
europepmc +1 more source
Journal of Accounting Research, Volume 64, Issue 1, Page 127-180, March 2026.ABSTRACT We investigate the establishment of public audit oversight bodies (POBs) worldwide. We present descriptive evidence on POBs’ characteristics and factors influencing the timing of their establishment, finding that countries with stronger institutions, civil law traditions, and higher media attention to audit quality adopt POBs faster.
ELIZABETH CARSON +4 more
wiley +1 more source
Financing small and medium-size enterprises with factoring: global growth and its potential in eastern Europe [PDF]
Factoring is a form of asset-based finance where the credit is extended based on the value of the borrower's accounts receivable. In recent years factoring has experienced phenomenal growth and has become an important source of financing-especially short-
Bakker, Marie-Renee +2 more
core
Journal of Accounting Research, Volume 64, Issue 1, Page 365-415, March 2026.ABSTRACT The protection of free speech enhances the ability of various public stakeholders to disseminate privately observed adverse information about public firms, making it difficult for corporate managers to conceal negative information about their companies.
JIMMY LEE +3 more
wiley +1 more source
Journal of Product Innovation Management, Volume 43, Issue 2, Page 341-358, March 2026.ABSTRACT Academic Summary This article examines how interactions among technological, marketing, and operational capabilities influence radical technological innovation (RTI). While existing research underscores the individual influence of these capabilities, there are theoretical tensions regarding how their interactions shape RTI.
Sebastian Kruse +3 more
wiley +1 more source