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Potential Applications of Digital Financial Assets [PDF]
The purpose of the article is to analyze the future state of legal issues connected to the use of digital assets after the adoption of the Federal Law “On digital financial assets, digital currency ...” in the Russian Federation.
Viktor N. Ageyev, Andrey V. Vlasov
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The phenomenon of corporate debt default has broken out in recent years, which highlights the importance of the macro situation to the stability of business operations.
Chao Dou, Xue Yang, Wei Liu, Rui Sun
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Financial integration and asset returns [PDF]
Abstract The paper investigates the impact of financial integration on asset return, risk diversification and breadth of financial markets. We analyse a three-country macroeconomic model in which: (i) the number of financial assets is endogenous; (ii) assets are imperfect substitutes; (iii) cross-border asset trade entails some transaction costs; (iv)
Rey, Hélène, Martin, Philippe
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Currently, under the current international sanctions, the task of building a system of distributed registries with high transactional speed and using symmetric cryptographic algorithms, as well as providing minimal or controlled disclosure of data about ...
Natalya I. Kasperskaya +3 more
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Assets and assetization in financialized capitalism
In the wake of the global financial crisis of 2007–09, political economists have typically identified and interrogated speculative logics and credit-debt relations as the markers of financialized c...
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To the problem of assessing and ensuring the correctness of business processes
In modern conditions, it can be stated that the classical methods of information and technological security related to the formulation of security policy for the developed and implemented information system lose value and efficiency, because they lag ...
Natalya I. Kasperskaya +4 more
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Financial contagion and asset pricing [PDF]
Asset market interconnectedness can give rise to significant contagion risks during periods of financial crises that extend beyond the risks associated with changes in volatilities and correlation. These channels include the transmission of shocks operating through changes in the higher order co-moments of asset returns, including changes in co ...
Renee Fry-McKibbin +2 more
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Explore the Lessee Accounting Treatment When Utilizing the Islamic Financial Leasing
This study aims to discuss the effects of the AAIOFI accounting standards of financial leased assets on the accounting treatment of the lessee in the case of using the Islamic finance lease.
Morshed Amer, Széles Zsuzsanna
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PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG
This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are
Sukirno Sukirno +2 more
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USING THE FAIR VALUE METHOD IN THE ASSESSMENT OF BIOLOGICAL ASSETS IN ORDER TO INCREASE THE EFFICIENCY AIND EFFECTIVENESS OF THE FINAINCIAL STATEMENTS [PDF]
Although accounting thinking has now stabilized on the importance of measuring assets at historical cost as an input to accounting disclosure, the shift to the measurement of biological assets on a cost basis The biological assets are of relative ...
Lotfy, M. A +2 more
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