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Internet Policy Review, 2021 A cryptocurrency system can be understood as a system intended for the issuance of tokens which are intended to be used as a general or limited-purpose medium-of-exchange, and which are accounted for using an often collectively-maintained digital ledger making use of cryptography to replace trust in institutions to varying extents.
Pernice, Ingolf G. A., Scott, Brett
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Cryptocurrencies for Microfinance [PDF]
BAR - Brazilian Administration Review, 2021 The objective of microfinance is to provide services to create economic support for borrowers, so they can improve their social condition through entrepreneurial activity. Notwithstanding, credit alone is not sufficient to raise an individual out of poverty.
Lucas Lopes Ferreira Souza +3 more
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Anchoring the Value of Cryptocurrency [PDF]
2020 IEEE International Workshop on Blockchain Oriented Software Engineering (IWBOSE), 2020 A decade long thrive of cryptocurrency has shown its potential as a source of alternative-finance and the security and the robustness of the underpinning blockchain technology. However, most cryptocurrencies fail to show inimitability and their meanings in the real world. As a result, they usually start off as favourites but quickly become the outcasts
Yibin Xu, Yangyu Huang, Jianhua Shao
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Are cryptocurrencies homogeneous? [PDF]
European Financial Management, 2019 AbstractThis article investigates if cryptocurrencies returns' are similarly affected by a selection of demand‐ and supply‐side determinants. Homogeneity among cryptocurrencies is tested via a least absolute shrinkage and selection operator (LASSO) model where determinants of Bitcoin returns are applied to a sample of 12 cryptocurrencies.
Bengtsson, Elias, Gustafsson, Frida
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Accounting and Tax Regulation of Cryptocurrencies [PDF]
Interdisciplinary Description of Complex Systems, 2022 The digital age creates new concepts, methods, and rules that are affecting the accounting process which presents new challenges in accounting practice.
Ivana Martinčević +3 more
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Blockchain and Cryptocurrencies [PDF]
Journal of Risk and Financial Management, 2020 Cryptocurrencies are essentially digital currencies that use blockchain technology and cryptography to facilitate secure and anonymous transactions. Many institutions and countries are starting to understand and implement the idea of cryptocurrencies in their business models.
Stephen Chan +3 more
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Jumps and Cojumps analyses of major and minor cryptocurrencies.
PLoS ONE, 2021 This paper empirically examines jumps and cojumps of both major and minor cryptocurrencies. Understanding the nature of their jumps and cojumps plays an important role in risk management, asset allocation and pricing of derivatives.
Piyachart Phiromswad +3 more
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Cogent Economics & Finance, 2022 We present a multi-scale and time-frequency analysis of the degree of integration and the lead-lag relationship between six cryptocurrencies (i.e., Bitcoin, Bitcoincash, Ethereum, Litecoin, Ripple, and Tether) and the cryptocurrency-implied volatility ...
Samuel Kwaku Agyei +6 more
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SSRN Electronic Journal, 2023 Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise. The greatest challenges are for implementation: crypto’s quasi-anonymity is an inherent obstacle to third-party reporting. Design problems arise from cryptocurrencies’ dual nature as investment assets and
Katherine Baer +3 more
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Indices on Cryptocurrencies: an Evaluation [PDF]
SSRN Electronic Journal, 2021 AbstractSeveral cryptocurrency (CC) indices track the dynamics of the rising CC sector, and soon ETFs will be issued on them. We conduct a qualitative and quantitative evaluation of the currently existing CC indices. As the CC sector is not yet consolidated, index issuers face the challenge of tracking the dynamics of a fast-growing sector that is ...
Konstantin Häusler, Hongyu Xia
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