Geopolitical Risks in Financial Reporting and Transfer Pricing

2025
ISBN: 978-3-031-76599-5
Verlag: Springer Nature Switzerland

Buch, Englisch, 145 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 405 g

Reihe: Contributions to Finance and Accounting

This book explores the impact of geopolitical changes on financial reporting, transfer pricing, and foreign investment flows. It focuses on how geopolitical instability affects companies in emerging and developing economies, highlighting shifts in international reporting and risk management. The main objectives are to analyze transformations in the internationalization of business, assess the impact of accounting information on investment attraction, and evaluate tax policies.

In the context of a changing geopolitical environment and the rise of economic multipolarity, particularly with a focus on BRICS economies, the book addresses the strategic adaptations needed in financial reporting and compliance. Offering an in-depth perspective on the complexity and interconnectedness of today's risks, this book is an essential guide for scholars and financial professionals navigating the global economic landscape.

Zielgruppe

Research

Autoren/Hrsg.

Melega, Anatol

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Management
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets
• Interdisziplinäres Wissenschaften Wissenschaften: Forschung und Information Risikobewertung, Risikotheorie
• Sozialwissenschaften Politikwissenschaft Internationale Beziehungen Geopolitik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Finanzsektor & Finanzdienstleistungen: Allgemeines

Inhaltsverzeichnis

Internationalisation of Companies - From Geopolitics to Geo-accounting.- Opportunities to Attract Foreign Direct Investments by Leveraging Financial Accounting Information.- Financial Reporting Framework in Emerging Economies – BRICS.- Accounting and Tax Policies Applied to Transfer Pricing in BRICS Economies.

Über Autor(innen)

Anatol Melega is Assistant Professor at the Faculty of Economics, Administration and Business, Stefan cel Mare University in Suceava (Romania). His research areas are integrated reporting, accounting, information technology and network analysis, thus contributing to the development of innovative and interdisciplinary perspectives in economics and finance.