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Predictive analysis of investment flows and transfer pricing in the context of increasing geopolitical and divergence risks in the application of International Financial Reporting Standards (IFRS). PhD thesis abstract in economics.

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cris.sourceIdoai:irek.ase.md:123456789/2664
dc.creatorMelega, Anatol
dc.date2023-05-22T16:32:48Z
dc.date2023-05-22T16:32:48Z
dc.date2023
dc.date.accessioned2023-11-13T10:22:18Z
dc.date.available2023-11-13T10:22:18Z
dc.descriptionPhD thesis abstract in economics. Scientific speciality: 522.02 - ACCOUNTING; AUDIT; ECONOMIC ANALYSIS. Scientific supervisor: GRIGOROI Lilia, PhD in economics, Associate Professor, ASEM, Republic of Moldova. Co-scientific supervisor: GROSU Veronica, PhD in economics, University Professor, "Stefan cel Mare" University of Suceava, Romania.
dc.descriptionThe topicality of the research topic and the importance of the problem addressed. The intensity of geopolitical changes in recent times, amplified by overlapping crises (economic, health, energy and military) have created a new economic reality with direct repercussions on the national and international business environment. Major geopolitical shifts, accentuated by the military conflict in Ukraine, have divided the world into two opposing poles, East and West. These negative effects have been felt in particular by the economic environment, which has been strongly affected by changing market conditions, price volatility, rising inflation, supply chain disruptions and, not least, a number of factors with a direct impact on business performance. In this context, we are witnessing a reduction in FDI flows and socially responsible investment (SRI), while investment risk is increasing. At the same time, worsening geopolitical and economic tensions over the past year have led to over-regulation and increased controls imposed on companies by national governments, especially those operating in countries directly affected by the crisis. Under these conditions, there is an increase in compliance costs and the risk of financial penalties on companies that breach these regulations.
dc.formatapplication/pdf
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2664
dc.identifier.urihttps://cris.ase.md/handle/123456789/3338
dc.languageen
dc.subjectfinancial reporting
dc.subjectforeign direct investment
dc.subjectinformation quality-symmetry
dc.subjectemerging economies
dc.subjectaccounting policies and practices
dc.subjecttax policies
dc.subjecttransfer pricing
dc.subjectInternational Financial Reporting Standards
dc.subjectgeopolitics
dc.subjectgeo-accounting
dc.subjectgeo-financial reporting
dc.titlePredictive analysis of investment flows and transfer pricing in the context of increasing geopolitical and divergence risks in the application of International Financial Reporting Standards (IFRS). PhD thesis abstract in economics.
dc.typeBook
dspace.entity.typePublication
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