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E-raamat: Challenges of Era 5.0 in Accounting and Finance Innovation

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This book seeks to explore the transformative impact of emerging technologies on the accounting and finance sectors, with a specific focus on how innovations such as artificial intelligence and digital currencies can align with human-centric values like sustainability, corporate responsibility, and ethical governance. It provides a comprehensive analysis of the challenges and opportunities presented by Era 5.0, where technological advancements are coupled with societal progress.





Featuring cutting-edge research from leading scholars and industry experts, the collection spans a wide array of topics. Readers will find detailed studies on sustainability reporting, corporate governance, and the role of AI in financial processes, alongside examinations of cross-border tax evasion, the integration of education for sustainable development, and the use of geospatial analysis in business decisions. Other key areas of focus include the Common Reporting Standard (CRS), financial inclusion, and the interplay between human capital and corporate performance.





This book serves as an essential resource for academics, practitioners, and policymakers aiming to understand the rapidly evolving dynamics of accounting and finance in a technologically advanced and socially responsible world. Whether reader's interest lies in innovative financial technologies or the ethical dimensions of corporate behavior, this book provides the insights needed to navigate the future of the field.
Chapter
1. Financial Literacy and Entrepreneurship: Analysis of
Portuguese Start-up Entrepreneurs.
Chapter
2. A Step Towards Corporate
Sustainability - the New Directive on Due Diligence.
Chapter
3. A Research
Framework Sustainability Reporting and Corporate Value: Evidence for
Portuguese Listed Corporations.
Chapter
4. Exploring the Role of Board
Characteristics in Shaping Corporate ESG Performance: An Empirical Analysis.-
Chapter
5. Different and Common Features of Czech and Portuguese Accounting
Financial Statements: Comparative Study of the Selected Aspects.
Chapter
6.
Assessing ChatGPT's Answers to IPSASBs Issues: Is it Useful for
Practitioners and Educators in Public Accounting.
Chapter7. The Common
Reporting Standard (CRS) and Cross-Border Tax Evasion: Stay Faraway so
Close.
Chapter
8. Cyberattacks: Disclosures in Business Reports.
Chapter
9.
Disclosure of Uncertain Tax Position: An Analysis of Mulitple Case Studies.-
Chapter
10. The Covers of Annual Reports as a Corporate Communication
Instrument.- Etc...
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