04687nam a22005295i 4500001001800000003000900018005001700027007001500044008004100059020003700100024003500137050000900172072001600181072002300197072001500220245016700235250001800402264006900420300006700489336002600556337002600582338003600608347002400644490006900668505105300737520149501790650003903285650004203324650002303366650003903389650003003428650002303458700008603481700008703567700008203654700008503736710003403821773002603855776003603881776003603917776003603953830007603989856004604065912001404111912001504125999001704140978-3-031-77531-4DE-He21320251030114915.0cr nn 008mamaa250101s2024    sz |    s    |||| 0|eng d  a97830317753149978-3-031-77531-47 a10.1007/978-3-031-77531-42doi 4aQ342 7aUYQ2bicssc 7aCOM0040002bisacsh 7aUYQ2thema14aThe Challenges of Era 5.0 in Accounting and Finance Innovationh[electronic resource] /cedited by Graça Azevedo, Elisabete Vieira, Rui Marques, Luís Almeida.  a1st ed. 2024. 1aCham :bSpringer Nature Switzerland :bImprint: Springer,c2024.  aXIII, 584 p. 113 illus., 85 illus. in color.bonline resource.  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier  atext filebPDF2rda1 aInformation Systems Engineering and Management,x3004-9598 ;v280 aChapter 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 IPSASB’s 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...  aThis 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.”. 0aComputational intelligence.964052 0aBusiness enterprisesxFinance.958021 0aAccounting.95762214aComputational Intelligence.96405224aCorporate Finance.95727824aAccounting.9576221 aAzevedo, Graça.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt9900201 aVieira, Elisabete.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt9900211 aMarques, Rui.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt9900221 aAlmeida, Luís.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt9900232 aSpringerLink (Online service)0 tSpringer Nature eBook08iPrinted edition:z978303177530708iPrinted edition:z978303177532108iPrinted edition:z9783031775338 0aInformation Systems Engineering and Management,x3004-9598 ;v2897846340uhttps://doi.org/10.1007/978-3-031-77531-4  aZDB-2-INR  aZDB-2-SXIT  c66270d66270