Purpose: The purpose of this paper is to develop conceptual designs for blockchain implementations aimed at reducing corporate fraud. The proposed framework consists of different levels of implementation with specific examples for each level. Design/methodology/approach: The paper uses a...

Purpose: The purpose of this paper is to investigate the emergence of blockchain to determine its feasibility for electronic transfer payments. An integrated conceptual framework is developed for blockchain electronic transfer. The three “markers” of classic money (store of value, medium of...

An appropriate approach to determine and measure the characteristics of “good” borrowers has always been the subject of inquiry by various lenders both in domestic and international financial markets. Cost of bad debts incurring from non‐payers and slow payers is a major source of loss...

Asset allocation models have evolved in complexity with the development of modern portfolio theory, but they continue to operate under the assumption of investor rationality and other assumptions that do not hold in the real world. For this reason, academics and industry professionals make...