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Una introducción al debate actual sobre la moneda digital de banco central (CBDC)
Ayuso Huertas, Juan; Conesa Lareo, Carlos - 2020
Este documento ofrece una visión general sobre el significado de una central bank digital currency (CBDC) que pueda servir de base para una discusión ordenada que permita profundizar en los diferentes aspectos relevantes del debate actualmente abierto sobre este activo financiero digital. El...
Persistent link: https://www.econbiz.de/10012523774
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El interés por la innovación financiera en España: un análisis con Google Trends
Carbó Martinez, José Manuel; Diez García, Esther - 2021
cryptocurrencies and payment means categories. Among the factors that may explain these results, we identify income and age as possible …
Persistent link: https://www.econbiz.de/10012526499
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CRYPTOCURRENCIES PERSPECTIVES AND CHALLENGES IN THE GLOBAL MARKET
Tskhadadze, Keti - 2022
The purpose of this paper is to analyze the perspectives and challenges of cryptocurrencies in Georgian and the global … market. As the cryptocurrencies has emerged as the most successful cryptographic currency in history it enables us to conduct … clearly demonstrates how the part of the Georgian population perceive cryptocurrencies. Cryptocurrencies are a new class of …
Persistent link: https://www.econbiz.de/10013278855
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Análisis de fuentes de datos para seguir la evolución de Bitcoin
Carbó, José Manuel; Jahanshahloo, Hossein; Piqueras, …
The crypto asset market has seen notable growth in recent years, along with changes in its value. This expansion, along with its increasingly high integration into traditional monetary and financial systems, has raised the potential risks for the economy. However, monitoring this activity is not...
Persistent link: https://www.econbiz.de/10014525727
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CO2-Emissionszertifikate - Preismodellierung und Derivatebewertung
Wagner, Michael W. - 2007
EU-Unternehmen müssen seit 2005 entsprechend ihrem CO2-Ausstoß genügend Emissionszertifikate einreichen. Da die Zertifikate frei handelbar sind, stellt sich ihnen CO2 als ein zusätzlicher Produktionsfaktor mit unsicherem Preis dar. Derivative Finanzinstrumente helfen beim Management der...
Persistent link: https://www.econbiz.de/10009434615
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Discretionary Capitalization Of R&D: Evidence On The Usefulness In An Australian And Canadian Context
Smith, Dean T.; Percy, Majella; Richardson, Gordon D. - 2001
This study addresses the discretionary capitalization of R&D costs in Australia and Canada. We demonstrate, for both samples, that the discretionary capitalization of development costs (hereafter capitalized D) by the manager results in balance sheet and income numbers that are more highly...
Persistent link: https://www.econbiz.de/10009437521
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The Role of External Monitoring in Firm Valuation: The Case of R&D Capitalization
Tutticci, Irene; Krishnan, Gopal; Percy, Majella - 2007
We investigate whether the use of a high quality auditor and increased regulatory monitoring of R&D reporting influence both the level of R&D expenditure capitalized by Australian companies from 1992 to 2002 and the market’s perception of the reliability of these figures. The results indicate...
Persistent link: https://www.econbiz.de/10009437647
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The impact of taxes on optimal portfolio choice : an Australian study
Turvey, Phillip - 2011
Taxes are an important component of investing that is commonly overlooked in both the literature and in practice. For example, many understand that taxes will reduce an investment’s return, but less understood is the risk-sharing nature of taxes that also reduces the investment’s risk. This...
Persistent link: https://www.econbiz.de/10009438211
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Are Accounting Standards Diversifiable? Evidence of the Aggregate Valuation Effects of Standards
Jorgensen, Bjorn N.; Li, Jing; Sadka, Gil - 2009
Prior research documents that individual stock returns respond to earnings differently under new accounting standards, regulations, or changes in enforcement. This paper examines whether this result extends to the aggregate stock market. We take a macro perspective and study the properties of...
Persistent link: https://www.econbiz.de/10009441198
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The valuation effects of prime rate revisions: Is there an advantage of being first?
Ariff, Mohamed; Lamba, Asjeet S. - 2006
price increase (decrease) for lead banks are consistent with a valuation effect in a concentrated banking system. Our … results could be explained as a valuation effect from anticipated higher profits or as reward for being first. The first mover …
Persistent link: https://www.econbiz.de/10009441800