Advanced Search Results For "FINANCIAL instruments"

Publication Type: Academic Journal

Source(s): Brazilian Business Law Journal / Administração de Empresas em Revista. jul-set2023, Vol. 3 Issue 33, p413-444. 32p.

Abstract: Esta pesquisa objetiva avaliar a divulgação dos instrumentos financeiros conforme o CPC 48 das empresas brasileiras de capital aberto. Selecionaram-se 380 empresas que foram analisadas ao longo de 2018 a 2020. O método consiste na comparação sobre o cu...

Publication Type: Academic Journal

Source(s): Quantitative Finance & Economics. 2023, Vol. 7 Issue 2, p1-20. 20p.

Abstract: The benefits of financial inclusion could be particularly important in Latin America, where the levels of ownership and use of different instruments lag behind those of developed countries. An improvement in the ownership and use of formal financial in...

Publication Type: Academic Journal

Source(s): International Journal of Financial Studies. Mar2023, Vol. 11 Issue 1, p21. 35p.

Abstract: In this paper, we study the effects of uncertainty shocks in a quantitative framework where firms in the corporate sector are constrained by credit. Specifically, we formulate borrowing constraints as a nested function that features both earnings and c...

Publication Type: Academic Journal

Source(s): Informatica Economica. Mar2023, Vol. 27 Issue 1, p32-40. 9p.

Abstract: The first distributed blockchain systems were used to power digital currencies (cryptocurrencies) such as Bitcoin, Litecoin, or Ethereum. The value of these cryptocurrencies is given by their supply and demand on the market, thus, giving rise to very h...

Publication Type: Academic Journal

Source(s): Journal of Risk & Financial Management. Mar2023, Vol. 16 Issue 3, p169. 17p.

Abstract: Guidance on the appropriate accounting treatment of a credit card rewards programme (CCRP) transaction after the effective date of IFRS 15 is needed due to current uncertainty and inconsistencies. The objective of the research was to develop a theoreti...

Publication Type: Academic Journal

Source(s): Ege Academic Review. Oct2023, Vol. 23 Issue 4, p695-708. 14p.

Abstract: This study emphasises the importance of capital markets and focuses on the opportunities and risks of IPOs for companies and investors. Capital markets contribute to economic growth by providing long-term investment opportunities for both domestic and ...

Publication Type: Academic Journal

Source(s): European Financial Management. Nov2023, Vol. 29 Issue 5, p1505-1552. 48p.

Abstract: This study investigates the effect of hedged versus nonhedged financial derivative instruments on the intra‐entities' tax aggressiveness. Our findings provide evidence that multinational enterprises manage derivatives instruments to avoid their tax exp...

Publication Type: Academic Journal

Source(s): Sustainability (2071-1050). Feb2023, Vol. 15 Issue 4, p3005. 16p.

Abstract: Distributed-solar-photovoltaic (PV) generation is a key component of a new energy system aimed at carbon peaking and carbon neutrality. This paper establishes a policy-analysis framework for distributed-solar-PV generation based on a technical- and eco...

Publication Type: Academic Journal

Source(s): Journal of Securities Operations & Custody. Autumn-Fall2023, Vol. 15 Issue 4, p367-375. 9p.

Abstract: This paper explores the aims and scope of the MiFID II/MiFIR Review and its significance in unlocking Europe's growth potential amid current socioeconomic challenges. The EU's capital markets currently underperform globally, necessitating urgent struct...

Publication Type: Academic Journal

Source(s): Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS). 2023, Vol. 16 Issue 1, p157-183. 27p.

Abstract: Kripto varlıklar ile ilgili birçok ülkede yasal bir düzenleme bulunmaması, kripto varlık kullanıcılarının kripto varlıkları hangi grup içerisinde ve hangi kalemlerde nasıl muhasebeleştirileceği hususunda tereddüt yaşamalarına sebep olmaktadır. Yapılan ...