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.

Presents recent research on the challenges of Era 5.0 in Accounting and Finance Innovation Covers Proceedings of the 5th International Conference in Accounting and Finance Innovation Written by experts in the field

Inhalt

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 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...