Triple Bottom Line and Decision Making: An Investigation of the Concept of Confluence -- Multicriteria Decision Analysis: The Hierarchy of Criteria in the Triple Bottom Line Framework -- Environmental, Social and Corporate Governance Factors toward a green finance framework -- ESG factors impact...

Purpose: In recent years, Public Accountability and Integrity have been matters of growing attention, both in the public and private sector, as citizens demand value for money entrusted to the governments through their taxes. In addition, in many countries, after the recent recession,...

Purpose: Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent...

This investigation focuses on the volatility of stock returns in the Belgian Stock Exchange from the period of April 1991 to April 2008. Empirical results have shown that there is a mean and volatility spillover effect from the big European markets. There are also mean spillover effects from the...

"This book covers the application of machine learning models to identify "quality" characteristics in corporate accounting disclosure, proposing specific tools for detecting core business fraud characteristics. It uses machine learning techniques in accounting disclosure (i.e. corporate...