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An entrepreneurial definition of the blockchain technology and a stacked layer model of the ICO marketplace using the text mining approach
Gomaa, Ahmed; Li, Yibai - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-21
The landscape of ICOs and its underlying Blockchain technology needs more clarity, given that several overlapping and … from confusion, bias, and vested interest. Having consensus from the pioneer entrepreneurs who define Blockchain technology … usage, and its marketplace address this need. Furthermore, an agreement on the problems blockchain is solving from the …
Persistent link: https://www.econbiz.de/10014284415
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How to design cryptocurrency value and how to secure its sustainability in the market
Yoo, Soonduck - In: Journal of risk and financial management : JRFM 14 (2021) 5, pp. 1-12
The purpose of this study is to analyze the contents of cryptocurrency value design based on adaptability to the current market. It is also intended to provide a method of issuing cryptocurrency before its creation, and an operation method afterwards. Activities before the creation of...
Persistent link: https://www.econbiz.de/10012534572
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Blockchain and cryptocurrencies
Chan, Stephen; Chu, Jeffrey; Zhang, Yuanyuan; … - In: Journal of risk and financial management : JRFM 13 (2020) 10/227, pp. 1-3
Cryptocurrencies are essentially digital currencies that use blockchain technology and cryptography to facilitate … leading experts in the area of blockchain and cryptocurrencies. The topics covered in this Special Issue includes the …
Persistent link: https://www.econbiz.de/10012388009
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Analyzing safe haven, hedging and diversifier characteristics of heterogeneous cryptocurrencies against G7 and BRICS market indexes
Gadi, Manoel Fernando Alonso; Sicilia, Miguel-Angel - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-3
properties. However, the surge of many alternatives, applications, and decentralized finance services on a variety of blockchain … blockchain technology and pre/during COVID health crisis. Results show that both attributes play an important role in the hedge …
Persistent link: https://www.econbiz.de/10014284391
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Isa 701 and materiality disclosure as methods to minimize the audit expectation gap
Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of risk and financial management : JRFM 12 (2019) 4/161, pp. 1-20
Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and … from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap … the audit expectation gap and investigates on methods of minimizing it. …
Persistent link: https://www.econbiz.de/10012171455
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The influence of audit committee chair characteristics on financial reporting quality
Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15
This study examines the extent to which the characteristics of the audit committee chair enhance the quality of … financial reports and reduce the possibility for companies to receive a modified audit opinion (MAO) from an external auditor …. We apply logistic regression to investigate the influence of Audit Committee Chair (ACC) characteristics on the FRQ (FRQ …
Persistent link: https://www.econbiz.de/10014284405
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The effect of social capital on auditor's performance
Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22
illustrated that social capital positively correlates with auditor performance and Audit report quality. In other words, social … capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …, society’s influential assets, social capital, and audit report quality strongly influence the auditor’s performance. The …
Persistent link: https://www.econbiz.de/10014305665
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A cryptocurrency spectrum short analysis
Șcheau, Mircea Constantin; Crăciunescu, Simona Liliana; … - In: Journal of risk and financial management : JRFM 13 (2020) 8/184, pp. 1-16
countries. The implementation of blockchain technologies that bring cryptocurrencies into the economy and everyday life also …
Persistent link: https://www.econbiz.de/10012321949
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A statistical analysis of cryptocurrencies
Chan, Stephen; Chu, Jeffrey; Nadarajah, Saralees; … - In: Journal of risk and financial management : JRFM 10 (2017) 2, pp. 1-23
We analyze statistical properties of the largest cryptocurrencies (determined by market capitalization), of which Bitcoin is the most prominent example. We characterize their exchange rates versus the U.S. Dollar by fitting parametric distributions to them. It is shown that returns are clearly...
Persistent link: https://www.econbiz.de/10011669014
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Inflation propensity of Collatz orbits : a new proof-of-work for blockchain applications
Bocart, Fabian - In: Journal of risk and financial management : JRFM 11 (2018) 4, pp. 1-18
Cryptocurrencies such as Bitcoin rely on a proof-of-work system to validate transactions and prevent attacks or double-spending. A new proof-of-work is introduced which seems to be the first number theoretic proof-of-work unrelated to primes: it is based on a new metric associated to the Collatz...
Persistent link: https://www.econbiz.de/10011960528