Results 121 to 130 of about 59,702 (288)

Market Reactions to Cryptocurrency Regulation: Risk, Return and the Role of Enforcement Quality

open access: yesBritish Journal of Management, EarlyView.
Abstract We explore the risk–return trade‐off in international regulation of cryptocurrency markets using a unique sample of regulations implemented between July 2018 and April 2023. Various regulation types have reduced risk in cryptocurrency markets while having differential impacts on raw and risk‐adjusted returns.
Douglas Cumming   +2 more
wiley   +1 more source

A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy

open access: yesGlobal Policy, EarlyView.
ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
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

Afraid of the unknown: Crypto literacy and fear of online fraud

open access: yesJournal of Economic Criminology
The proliferation of cryptocurrency throughout society has led to widespread usage within criminal offending. Despite this, limited research has investigated fear of cryptocurrency-based victimization, or the role that financial or cryptocurrency ...
Timothy A. Engle   +2 more
doaj   +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

Cross‐asset time‐series momentum strategy: A new perspective

open access: yesAccounting &Finance, EarlyView.
Abstract We propose a new investment strategy, the improved cross‐asset time‐series momentum (I‐XTSM) strategy, to predict future returns and make investments. Using data on 25 investment portfolios and common commodities for the period from January 1990 to December 2023, we find that the I‐XTSM strategy increases profitability substantially in the ...
Dezhong Xu   +3 more
wiley   +1 more source

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa   +3 more
wiley   +1 more source

A Crictal Review of Cryptocurrency Systems [PDF]

open access: bronze, 2017
Mahendra Kumar Shrivas
openalex   +1 more source

Toward an Austro‐Libertarian Sociology

open access: yesThe American Journal of Economics and Sociology, EarlyView.
ABSTRACT Interventionism has become a defining feature of modern societies, shaping individual behavior, economic activity, and social norms through state regulations, subsidies, and collectivist ideologies. Despite its profound impact, sociology has largely failed to critically examine the dynamics of interventionism from a praxeological standpoint in
Alexis Sémanne
wiley   +1 more source

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