Results 101 to 110 of about 44,135 (267)

The Impact of COVID-19 on Weak-Form Efficiency in Cryptocurrency and Forex Markets [PDF]

open access: gold, 2023
Pavlos I. Zitis   +5 more
openalex   +1 more source

Paradigm Shift in the Making? Geopolitical Challenges and Institutional Changes in the International Monetary System: From Neoliberalism to a Pluralist Multipolar Financial Order

open access: yesGlobal Policy, EarlyView.
ABSTRACT This paper examined the critical challenges facing the international monetary system, arguing that they have created conditions for a shift from a neoliberal framework to a pluralist multipolar financial order. Using an interdisciplinary approach that blends international law and international relations, the paper provides an analysis of the ...
Jiangyu Wang
wiley   +1 more source

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

Pre‐IPO Tokens: Trading in the Dark

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Pre‐IPO tokens offer a new way for individual investors to access the private equity markets. However, without access to the private firm or to regulated public disclosures, token traders operate under extreme information asymmetry. This paper examines the behavior of the pre‐IPO token market around private funding events, such as venture ...
Johnathon Cziffra, Margaret Fong
wiley   +1 more source

Recognition and Disclosure of Intangibles Under International Financial Reporting Standards

open access: yesAbacus, EarlyView.
Recently, the current International Financial Reporting Standard for intangibles has been subject to criticism, with concerns of lack of comparability between acquired and internally generated intangibles and limited disclosure of unrecognized intangibles.
Salma Ibrahim   +3 more
wiley   +1 more source

Investigating proxies for retail investor attention in financial markets

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 521-550, March 2025.
Abstract Investor attention influences financial markets but “depends on where you search” (Ben‐Rephael et al., The Review of Financial Studies, 2017, 30, 3009). We explore various retail investor attention proxies and their correlations with company characteristics and market reactions.
Daniel Cahill   +2 more
wiley   +1 more source

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception

open access: yesAccounting &Finance, EarlyView.
Abstract This study explores the practical impact of blockchain technology (BCT), which contrasts strongly with literature that has predominantly hypothesised BCT's potential to disrupt accounting practice. We interviewed 44 practitioners and academics with knowledge of BCT across 13 countries and industries.
Musbaudeen Titilope Oladejo   +3 more
wiley   +1 more source

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