Results 31 to 40 of about 386,494 (223)
Conditional Heteroskedasticity in Crypto-Asset Returns [PDF]
This paper examines the time series properties of cryptocurrency assets, such as Bitcoin, using established econometric inference techniques, namely models of the GARCH family. The contribution of this study is twofold. I explore the time series properties of cryptocurrencies, a new type of financial asset on which there appears to be little or no ...
openaire +2 more sources
CERIL report 2023-3 on crypto-assets in restructuring and insolvency
CERIL finds that, as a result of the complexity of the crypto-market and its rapid evolution, there is a lack of clarity as to whether insolvent crypto-asset service providers, in particular crypto custodians, should be governed by the European ...
Moffatt, P, Skauradszun, D
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The tax treatment of crypto assets in South Africa
Dissertation (LLM (Tax Law))--University of Pretoria, 2023.This study critically analyses a prominent yet, uncertain area in South African tax law: the taxation of crypto assets.
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Objective: to assess the Russian legislation for its compliance with the international-legal approaches to shaping symmetrical regulation of crypto-assets and possibility to complement it with new internationallegal categories reflecting the in-depth ...
Ia. K. Iarutin, E. E. Gulyaeva
doaj +1 more source
Environmental and social preferences and investments in crypto-assets [PDF]
Individuals invest in Environmental-Social-Governance (ESG)-assets not only because of (higher) expected returns but also driven by ethical and social considerations.
CUPAK Andrej +3 more
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The rationale behind cryptocurrency taxation and global trends [PDF]
This conference paper examines the rationale behind taxing cryptocurrency operations and the current regulatory frameworks governing them. As the significance and value of crypto-assets rose and became a crucial potential investment, embraced by numerous
Taškar-Beloglavec Sabina +1 more
doaj +1 more source
'Taxation of Crypto Assets' begins with an overview of the technology and characteristics of crypto assets as well as the key tax concepts and types of taxes that could apply to them.
Richter, Stefan +3 more
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Crypto assets succeeded in making their name known to large masses with Bitcoin, which emerged as a result of the creation of the first genesis block in 2008.
Fatma Yıldız Şenol +2 more
doaj +1 more source
Weather Attention in Online Discourse and Price Uncertainty in Agricultural Futures Markets
ABSTRACT Weather is a central determinant of production risk in agricultural markets, but markets respond not only to weather conditions themselves, but also to how those conditions are noticed, framed, and interpreted in public discourse. In this setting, real‐time online weather discussions may shape price uncertainty by influencing how market ...
Mario A. Ortez +3 more
wiley +1 more source
The enforcement and bankruptcy of blockchain-based assets (Crypto-Assets)
5166Blockchain technology is on the rise. As the total market capitalization of blockchain- based crypto-assets continues to rise, more and more companies are turning to blockchain-based applications, such as smart pay-per-use systems.
Bauer, Alexander
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