Objectives:This study explores the transformation of energy consumption in Europe between 2002 and 2022, focusing on the declining role of fossil fuels and the increasing significance of renewable and nuclear energy sources. The study also considers how countries with varying levels of economic development adopt different energy strategies and how these strategies correlate with shifts in energy usage. A circular economy approach that includes energy recovery from waste and resource reuse is a complementary aspect of sustainable energy transitions. Methods/Analysis: The per capita energy consumption data were analyzed through decile classification and cluster analysis to group countries with similar energy profiles. To explore the relationship between GDP and energy use—both total and renewable—linear and exponential regression models were applied. Outlier countries with atypical consumption trends were excluded to improve model reliability. Statistical analyses were conducted using SPSS, and Excel was used to support the visualization process. Findings: Six distinct clusters of energy consumption patterns emerged. In lower- and middle-GDP countries, renewable energy use showed a stronger exponential correlation with GDP growth than total energy use. While fossil fuel dependence has declined across most countries, the pathways taken have been diverse. High-GDP nations such as Iceland and Norway have demonstrated unique, resource-driven strategies. Novelty/Improvement: This study introduces a novel methodological blend of decile-based classification and clustering to enable clearer cross-country comparisons of energy use. The results also highlight the importance of excluding statistical outliers to improve regression precision. By integrating insights relevant to circular economy principles, the findings contribute to designing more effective and regionally adapted energy transition strategies.

The aim of the article was to study the theoretical and methodological aspects of the use of digital technologies in transfer pricing for the collection of the information background for management accounting. The study involved methods, such as the calculation of financial indicators, methods of finding separate data and their synthesis, system analysis, grouping, and ranking. These methods allowed for the calculation of the coefficient of innovation and technical business development in 27 countries of the European Union. The data obtained allowed us to determine the effectiveness of digitalization of transfer pricing by different methods, depending on the stage of the product life cycle, and to show the impact on the company’s financial performance. Return on Equity and Return on Assets are directly affected by transfer pricing in companies of selected sectors of the economy. In conclusion, 74% of the respondents noted positive changes in the financial result after the introduction of digital technologies in transfer pricing when making management decisions. The study will be useful for managers of different levels to convince them of the need for the digitalization of business processes. A promising area of further research is determining the impact of transfer prices on the overall state of tax payments of businesses.

The study aims to examine the impact of risk factors of Ukrainian advertising and marketing companies on their financial performance (ROA and ROE). The study was conducted using ordinary least squares regression analysis based on an examination of the activities of 435 companies in 2022. The total number of risk factors (Risk Total) and the ten most common risk factors (10 fixed risk factors) associated with the activities of Ukrainian advertising and marketing companies, calculated using the YouControl database, were selected as independent variables. 10 fixed risk factors were interpreted as dummy variables, which allowed incorporating qualitative information about risk factors of Ukrainian advertising and marketing companies into regression analysis models. Control variables (company age, company size, financial leverage, population at the place of company registration, and total solvency ratio) were added to enhance the determination level of the models. Of these, the statistically significant ones were Company size, which increases ROA and ROE; Financial leverage, which increases ROE; and Company age, which decreases ROE. Of the 11 independent variables that characterized companies’ risk factors, only three were confirmed to significantly impact financial performance indicators (risk factor “Location in the housing stock” reduces ROA and ROE; risk factor “Frequent institutional changes” increases ROA; risk factor “Found match by full name with a politically exposed person” reduces ROE).

UDC 336.1(477):[339.923:061.1ЄС] ...

This research investigates the multifaceted impact of International Accounting Standards (IAS) on corporate reporting transparency. Amidst the interconnected global business landscape, the study aims to discern global adoption trends, financial reporting quality, stakeholder perceptions, implementation challenges, and the responsiveness of IAS to industry dynamics. Through meticulous analyses spanning the years 2010 to 2020, the research unfolds key insights.The adoption of IAS is a critical facet of global financial reporting, influencing business practices, investor decisions, and regulatory frameworks. Understanding its impact is paramount for policymakers, standard-setters, and businesses navigating an increasingly interconnected and diverse financial ecosystem.This research seeks to comprehensively examine the intricate relationship between IAS and corporate reporting transparency. By delving into adoption trends, financial metrics, stakeholder perspectives, implementation challenges, and update responsiveness, the study aims to provide a holistic view of the global accounting landscape.The analysis reveals a consistent upward trajectory in global IAS adoption, with North America and the Asia-Pacific region playing pivotal roles. Financial reporting quality experiences substantial improvements, particularly benefiting smaller enterprises. Stakeholder perceptions vary across regions and professional roles, emphasizing the need for tailored communication strategies. Implementation challenges, including legal framework complexities and cultural differences, underscore the intricate nature of global adoption. The frequency of IAS updates showcases the adaptability of standards to emerging trends, emphasizing sector-specific implications.This research concludes that IAS significantly influences corporate reporting transparency, offering a standardized framework for diverse business scales. Challenges in implementation necessitate targeted interventions, with recommendations focusing on stakeholder communication, tailored support for small enterprises, and addressing legal and cultural complexities. The adaptability of IAS to industry dynamics reaffirms its role as a responsive and evolving standard. As businesses, regulators, and standard-setters move forward, continuous collaboration and flexibility become imperative for navigating the complexities of a globally harmonized financial reporting landscape.

This study delves into the strategic development trends within the automotive industry of Ukraine, aiming to provide a comprehensive understanding of the current landscape and anticipate future trajectories. The objectives of this research are twofold: firstly, to identify the key drivers shaping the evolution of the automotive industry in Ukraine; and secondly, to assess the strategic responses of industry stakeholders, including manufacturers, policymakers, and market participants, to these emergent trends. The study reveals several critical insights. Firstly, it identifies the growing significance of electric vehicles (EVs) and sustainable mobility solutions as a key trend, driven by both regulatory mandates and shifting consumer preferences. Secondly, it underscores the importance of innovation and technological integration, particularly in areas such as autonomous driving, connectivity, and digitalization. Thirdly, it highlights the strategic imperatives for Ukrainian automotive industry players to adapt to these trends, including investment in R&D, infrastructure development, and strategic partnerships. In conclusion, this study underscores the imperative for proactive strategic planning and adaptation to global trends towards sustainability, innovation, and digitalization within the Ukrainian automotive industry.