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...

Introduction -- Disclosure regulation for transparency, stability, and competition in banking -- Bank risk disclosure: towards mandatory non-financial information -- Climate change risk: the new frontier in banking disclosure -- Do transparent banks do more green lending? Evidence from climate...