This book provides a detailed assessment of current approaches to transfer pricing in the context of small- and middle-sized enterprises (SMEs), including the newest update of Transfer Pricing Guidelines from 10 July 2017. It analyzes the transfer pricing rules for SMEs across the European Union...

This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis...

This book offers postgraduate and early career researchers in accounting and information systems a guide to choosing, executing and reporting appropriate data analysis methods to answer their research questions. It provides readers with a basic understanding of the steps that each method...

This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among...

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation...

This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like...

This book explores national and transnational companies' Corporate Social Responsibility (CSR) activities in times and settings in which they are confronted with economic and social challenges and analyzes these situations, ranging from the financial crisis to fourth generation sustainability....

This book presents the latest research perspectives on how the Industry 4.0 paradigm is challenging the process of technological and structural change and how the diversification of the economy affects structural transformation. It also explores the impact of fast-growing technologies on the...

Innovation is a continuous dialog. This dialog has reached a new dimension in the digitalized information age. The necessity of managing strategic collaboration activities and information flows within and across organizations led thereby to a new thinking in management. As a result, both...

Hari Suman Naik takes the perspective of modular systems and investigates how to enable non-expert users to innovate and design, by simplifying toolkit solution space. New production technologies like digital fabrication and modular electronics along with appropriate toolkits can offer users a...