Similarities and differences in the issuance of securities and digital assets: The issue of legal responsibility of legal responsibility of the issuer [PDF]
Glasnik Advokatske komore Vojvodine, 2023 The evolution of the financial market has given rise to new instruments of trade - digital assets. Considering the diversity and inhomogeneity of digital assets, the author analysed the legal position of digital tokens compared to that of securities ...
Sovilj Ranko P.
doaj
The Impact of Returns and Influence of Crypto Assets on Different Asset Classes [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The inception of financial digital assets has attracted young, innovative and tech savvy entrepreneurs, which created the foundation for a new breed of investors. The participants of this ecosystem went through some paradigm shifts till they captured the
Andrei-Dragos Popescu +1 more
doaj
LEGAL CHALLENGES OF DIGITAL ASSETS – NORMATIVE FRAMEWORKS AND DEVELOPMENT PERSPECTIVES
PravoDigital assets have become a significant and indispensable part of the modern financial system and have brought innovations in the areas of payments, investments, and financial intermediation.
Milan Jevtić
doaj +1 more source
Financial Repression, Bank Deposits, Real Assets and Black Money [PDF]
Consider real assets and bank deposits. If returns on deposits improve due to reduction in financial repression, then investment in real assets can fall.
Gurbachan Singh
core
Changes in households financial assets
, 2016 Changes in the attractiveness of each financial assets in terms of their portion in the overall financial assets of households, can be highly important for couple of reasons.
Temelkov, Zoran
core +2 more sources
reflection of digital financial transactions in russian accounting records
Учёт. Анализ. АудитDigital transactions have become an integral part of modern business. With the growing popularity of digital technologies, electronic document management, and the development of Internet commerce, accountants are increasingly faced with the need to ...
N. A. Lasareva
doaj +1 more source
The role of digital financial assets in the transformation of the global financial system
Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia, 2022 This study is a study of the features of global financial markets in the framework of the use of digital financial currency, as well as the provisions of international law. The main result of the study was the determination of the fundamental characteristics of the change in the structure of financial flows of the global financial system, which, on the
openaire +1 more source
Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Jannis Bischof +2 more
core
Speed of Adjustment in Digital Assets in a Decentralized Financial World [PDF]
Journal of Futures MarketsABSTRACT This paper investigates the stability and co‐movement of cryptocurrency assets in Decentralized Finance (DeFi), with a focus on the Speed of Adjustment (SA), the rate at which shocks dissipate, and prices revert to long‐run equilibrium.
Jeremy Eng‐Tuck Cheah +3 more
openaire +1 more source
Taxation of financial assets in developing countries [PDF]
In developing countries, most financial assets in formal markets are deposits at financial institutions. This potentially important tax base could be taxed at a low administrative cost.
Chamley, Christophe
core