Results 71 to 80 of about 909,417 (288)

Does Canada Have a Problem with Occupational Fraud? [PDF]

open access: yes
Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover.
Rock Lefebvre   +2 more
core  

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee   +3 more
wiley   +1 more source

Report on health care fraud

open access: yes
Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core   +2 more sources

DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2018
This study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta.
Mujiyati Mujiyati   +2 more
doaj   +1 more source

Contract design and insurance fraud: An experimental investigation [PDF]

open access: yes
This paper investigates the impact of insurance contract design on the behavior of filing fraudulent claims in an experimental setup. We test how fraud behavior varies for insurance contracts with full coverage, a straight deductible or variable premiums
Schiller, Jörg, Lammers, Frauke
core  

FRAUD AND ANTI-FRAUD IN THE PORT SECTOR [PDF]

open access: yes, 2018
The purpose of this study was to determine the anti-fraud and fraud in the port sector. Research method used in this research is qualitative approach, with case study. The results of this study found that fraud was committed by employees (employee fraud),
Safuan, Safuan
core   +1 more source

Artificial intelligence and liquidation: Reality, destiny and fantasy

open access: yesInternational Insolvency Review, EarlyView.
Abstract Artificial intelligence (AI) is increasingly reshaping the administration of corporate liquidation. Beyond its established role in financial prediction and data analytics, AI is now assisting insolvency practitioners in identifying the onset of financial distress, managing creditor communications, tracing and valuing assets and enhancing ...
Kai Zhang, Jingchen Zhao
wiley   +1 more source

Tax Fraud Due To The Ambigous Sportsman Tax Status

open access: yesLUMEN Proceedings, 2018
Sports activity has been analyzed over time by sociologists, doctors, sports analysts, and more recently by economists and lawyers. The overall objective of the paper is to tackle only a part of what would be generically called in foreign doctrine, sports accounting and its tax implications, namely the part that strictly aimes at the athlete, as one of
Florin BOGHEAN, Ioana ZUMBAS
openaire   +2 more sources

Corporate Tax Avoidance and Fraud Risk [PDF]

open access: yes, 2022
Corporate Tax Avoidance and Fraud Risk There is mixed evidence on whether corporate tax avoidance (CTA) is positively or negatively related to aggressive financial reporting.
cao, zhonghua
core  

Financial stability consequences of strengthening the legal rights of secured creditors under the EU Preventive Restructuring Directive

open access: yesInternational Insolvency Review, EarlyView.
Abstract A key goal of the Capital Markets Union (CMU) Action Plan is to establish a functioning bond market, offering businesses finance options beyond traditional bank loans and creating a stable source of financing for the real economy across the EU.
Maryam Malakotipour
wiley   +1 more source

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