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
doaj +2 more sources
Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N, Tollington, T
core +7 more sources
Neutrosophic Portfolios of Financial Assets. Minimizing the Risk of Neutrosophic Portfolios
This paper studies the problem of neutrosophic portfolios of financial assets as part of the modern portfolio theory. Neutrosophic portfolios comprise those categories of portfolios made up of financial assets for which the neutrosophic return, risk and ...
Marcel-Ioan Boloș +2 more
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Modeling the Performance Indicators of Financial Assets with Neutrosophic Fuzzy Numbers
This research sets the basis for modeling the performance indicators of financial assets using triangular neutrosophic fuzzy numbers. This type of number allows for the modeling of financial assets performance indicators by taking into consideration all ...
Camelia Delcea, Ioana-Alexandra Bradea
exaly +2 more sources
FINANCIAL RETURN ON ASSETS. THE IMPACT OF THE FINANCIAL RETURN ON ASSETS OVER THE COMPANY’S DEVELOPMENT [PDF]
The financial rate of return is a significant indicator for assessing the economic and financial performance of an enterprise for the internal diagnosis, as well as for the analysis required by the external partners.
Constantin Căruntu +1 more
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Re-evaluation of Public Companies from a Jurisprudential and Legal Point of View [PDF]
Transparency of information and up-to-dateness of financial statements of joint-stock companies is one of the important elements in realizing market efficiency.
Amirhossein Esesami, Zahra Shiri
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Research on the Application of Financial Non-performing Assets Appraisal Based on Comprehensive Factor Analysis Method [PDF]
The wanton growth of non-performing financial assets is fatal to the entire financial industry. Based on the research background, significance and content of financial non-performing assets, this paper first expounds the concept, classification and ...
Xiao Nanyun, Xu Yan, Duan Hongcheng
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Evaluation of Regional Power Grid Investment Capacity Based on Transmission and Distribution Price Reform [PDF]
The transmission and distribution price reform has changed the profit model of the power grid, and a reasonable assessment of the investment capacity of the regional power grid is critical to the future investment planning of the power grid. To this end,
Pan Dong +3 more
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Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]
This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N +3 more
core +7 more sources
Microblog publicity and IPO underpricing
Based on many cases of publicity using social media in the market, this paper empirically examines the damage of microblog publicity to market efficiency by using the sample of IPO companies.
Chao Dou, Xue Yang, Xuejin Bai, Rui Sun
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