Results 31 to 40 of about 386,494 (223)

Conditional Heteroskedasticity in Crypto-Asset Returns [PDF]

open access: yesSSRN Electronic Journal, 2017
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

open access: yes, 2023
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
core  

The tax treatment of crypto assets in South Africa

open access: yes, 2023
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.

core   +2 more sources

International and Russian Legal Regulation of the Turnover of Crypto-assets: Conceptual-Terminological Correlation

open access: yesJournal of Digital Technologies and Law, 2023
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]

open access: yes, 2022
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
core   +1 more source

The rationale behind cryptocurrency taxation and global trends [PDF]

open access: yesEkonomski Pogledi
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 /

open access: yes, 2021
'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
core  

Blockchain-based Cryptocurrency Price Prediction with Chaos Theory, Onchain Analysis, Sentiment Analysis and Fundamental-Technical Analysis

open access: yesChaos Theory and Applications, 2022
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

open access: yesAgribusiness, EarlyView.
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)

open access: yes, 2023
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
core   +1 more source

Home - About - Disclaimer - Privacy