Results 91 to 100 of about 386,494 (223)
"Shiny" crypto assets: A systemic look at gold-backed cryptocurrencies during the COVID-19 pandemic. [PDF]
Int Rev Financ Anal, 2021 Jalan A, Matkovskyy R, Yarovaya L.
europepmc +1 more source
From Open Banking Regulation to Platform Orchestration: The Evolution of Digital Platform Governance
Information Systems Journal, Volume 36, Issue 5, Page 743-770, September 2026.ABSTRACT This study contributes to information systems (IS) scholarship by extending platform governance theory to regulatory contexts, explaining how regulatory forces co‐evolve with technological architectures to shape openness and control. This research examines the evolution of platform governance in the context of open banking, where regulatory ...
Priyadharshini Muthukannan +3 more
wiley +1 more source
After the Hype: Resilience Seeking in Emerging Technology Ecosystems
Journal of Product Innovation Management, Volume 43, Issue 5, Page 793-826, September 2026.ABSTRACT Academic Summary Hype often helps emerging technology ecosystems gain early support for their innovative value propositions, but the initial excitement around the technology typically vanishes at some point. This decrease in excitement and support may lead some ecosystems to fail while others are resilient and recover.
Fiona Schweitzer +2 more
wiley +1 more source
Taxation of digital financial assets in the context of classical rules of taxation
ПравоприменениеSubject. The existing mechanisms of taxation of transactions with crypto assets on the territory of the Russian Federation are analyzed in the article. The choice of the research object is due to the increasing role of crypto assets in the modern Russian
K. A. Ponomareva, A. O. Simonov
doaj +1 more source
Intraday Functional PCA Forecasting of Cryptocurrency Returns
Journal of Forecasting, Volume 45, Issue 5, Page 2186-2212, August 2026.ABSTRACT We study the functional PCA (FPCA) forecasting method in application to functions of intraday returns on Bitcoin. We show that improved interval forecasts of future return functions are obtained when the conditional heteroscedasticity of return functions is taken into account.
Joann Jasiak, Cheng Zhong
wiley +1 more source
Kwalificatie van crypto-assets als effect
, 2019 Item does not contain fulltextDe juridische kwalificatie van crypto-assets is niet zonder meer duidelijk doordat zij diverse verschijningsvormen aannemen. Dit artikel gaat in op de vraag wanneer crypto-assets zijn aan te merken als effecten in de zin van
Nannings, M.A.R.
core
TalTech Journal of European StudiesVietnam is undertaking transformative policy initiatives aimed at shaping the crypto-asset market and advancing blockchain applications. For the first time, the Vietnamese government has authorised the implementation of the country’s inaugural crypto ...
An Nguyen Phuong, Phuong Nguyen Thi Minh
doaj +1 more source
Criminology, Volume 64, Issue 3, Page 698-733, August 2026.Abstract We investigate how the affordances of an online context shape the processes of social learning. Using a dataset of more than 11,000 posts from the fraud subdread on the dark web forum Dread, we examine how affordances of platform governance, connectivity, anonymity, invisibility, asynchronicity, and limited oversight influence the components ...
Fangzhou Wang, Timothy Dickinson
wiley +1 more source
The Taxation of Crypto-Assets and the Sustainable Development Goals
The aim of the article is to determine whether the principles of crypto-asset taxation are compatible with the sustainable development goals. The article uses the formal-legal and the comparative-legal methods, both of which are appropriate for legal ...
Lenio, Paweł, Paweł Lenio
core +2 more sources
ПравоприменениеThe article analyzes the legal nature of crypto assets in Russian legislation and the specifics of their taxation, focusing on the need to form a legal framework that promotes effective protection of the rights of participants in the turnover of crypto ...
A. O. Simonov
doaj +1 more source