Results 51 to 60 of about 15,433 (159)

Development of the digital financial assets market in the context of the digital transformation of the global economy

open access: yesЦифровая экономика и инновации
The recent rise in popularity of cryptocurrencies, the real asset tokenization, and the emergence of central bank digital currencies (CBDC) are stimulating the formation of a new economic sector – the digital financial asset (DFA) market, which is ...
Galina A. Khmeleva, Elena S. Materova
doaj   +1 more source

Quantile–Frequency Connectedness Among Artificial Intelligence, FinTech, and Blue Economy Markets

open access: yesInternational Journal of Financial Studies
Using a quantile–frequency connectedness framework, this study analyzes the regime-contingent and horizon-specific transmission of shocks among AI assets, FinTech markets, and Blue Economy financial instruments.
Imen Jellouli
doaj   +1 more source

Systemic transformation of the digital financial assets market in Russia: financial market effects of new regulation

open access: yesПутеводитель предпринимателя
In April 2026, the Government of the Russian Federation submitted to the State Duma a comprehensive draft law on digital currency and digital rights, fundamentally reshaping the architecture of the Russian digital financial assets (DFA) market.
D. R. Akhmatova
doaj   +1 more source

Bitcoin, Altcoins, Digital Ruble: On the Economic Nature of Cryptocurrencies

open access: yesФинансы: теория и практика
Cryptocurrencies are a type of financial instrument that has been widely used by financial market participants since the early 2010s. Despite their growing popularity, their status within financial systems across different countries remains a topic of ...
О. N. Volkova
doaj   +1 more source

Accounting for intangibles in the digital economy: Are current standards sufficient?

open access: yesHeritage and Sustainable Development
The digital economy has shifted corporate value from tangible assets to intangibles like software, data, and algorithms. However, current accounting standards—specifically IAS 38 and IFRS 3—remain rooted in the industrial age.
Almothanna Abu-Allan
doaj   +1 more source

Fundamental concepts of virtual assets and the mechanism of their functioning

open access: yesЕкономіка, управління та адміністрування
The classification of digital phenomena, particularly virtual assets, requires a systemic, terminological, and functional-legal approach that enables the structural organization of the diversity of emerging assets in the digital environment. This article
S.M. Zashchypas
doaj   +1 more source

RISKS OF DIGITAL FINANCIAL ASSETS

open access: yesВестник Алтайской академии экономики и права
L.S. Mnatsakanyan, А.А. Gamilovskaya
openaire   +2 more sources

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