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Advanced Search Results For "K4430-4675"

1 - 10 of 1,221 results for
 "K4430-4675"
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Consumer choices under new payment methods

Publication Type:Academic Journal

Source(s):Financial Innovation, Vol 8, Iss 1, Pp 1-22 (2022)

Abstract:Abstract This study suggests a payment portfolio model that includes new payment methods that have emerged from the development of cryptocurrency markets and central bank digital currencies (CBDCs). Our model analyzes the optimal payment choice for con...

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Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies

Publication Type:Academic Journal

Source(s):Finanse i Prawo Finansowe, Vol 3, Iss 35, Pp 53-64 (2022)

Abstract:The purpose of the article/hypothesis: The purpose of this article is to present the impact of capital gains tax on the returns of the two most popular cryptocurrencies: BITCOIN and Ethereum Classic (ETC). Methodology: In this study, the rates of re...

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Trading Volume and Capital Gains Tax - Evidence from Selected Stock Markets with Different Characteristics

Publication Type:Academic Journal

Source(s):Finanse i Prawo Finansowe, Vol 3, Iss 35, Pp 43-52 (2022)

Abstract:The purpose of the article/hypothesis: The goal of this paper is to investigate the relationship between capital gains tax paid by investors and the liquidity of the market, expressed by the trading volume. Methodology: In this study, the measure of...

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Costs and Taxes in the Light of Financial Management in Companies Listed on WSE

Publication Type:Academic Journal

Source(s):Finanse i Prawo Finansowe, Vol 3, Iss 35, Pp 65-81 (2022)

Abstract:The purpose of the article/hypothesis: The goal of this paper is to present costs and taxes as a part of financial management process in companies listed on the WSE. In the hypothesis it is expected that costs influence taxes paid by companies in a neg...

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Cryptocurrency Market and Tax Regulations in Turkey: an Analysis in the European Emerging Economy

Publication Type:Academic Journal

Source(s):Finanse i Prawo Finansowe, Vol 3, Iss 35, Pp 83-106 (2022)

Abstract:The aim of the article: The purpose of this study is to provide a thorough review of the current state of cryptocurrency market and how governments perceive and deal with the threats and opportunities brought by the block chain technology. Cryptocurren...

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Corporate Income Tax Changes in the Context of Earnings Management: a Review of the Literature

Publication Type:Academic Journal

Source(s):Finanse i Prawo Finansowe, Vol 3, Iss 35, Pp 27-41 (2022)

Abstract:The purpose of the article/hypothesis: This paper aims to provide a comprehensive review of the theoretical and empirical literature regarding tax-induced earnings management. In particular, the association between anticipated tax changes and earnings ...

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Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender

Publication Type:Academic Journal

Source(s):Finanse i Prawo Finansowe, Vol 3, Iss 35, Pp 9-26 (2022)

Abstract:The purpose of the article/hypothesis: The goal of this paper is to analyze tax evasion with special emphasis on gender. Factors influencing tax noncompliance such as age, income, education, confidence in government, political scale and religiosity are...

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Impact of COVID-19 on G20 countries: analysis of economic recession using data mining approaches

Publication Type:Academic Journal

Source(s):Financial Innovation, Vol 8, Iss 1, Pp 1-30 (2022)

Abstract:Abstract The G20 countries are the locomotives of economic growth, representing 64% of the global population and including 4.7 billion inhabitants. As a monetary and market value index, real gross domestic product (GDP) is affected by several factors a...

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Speculative bubbles and herding in cryptocurrencies

Publication Type:Academic Journal

Source(s):Financial Innovation, Vol 8, Iss 1, Pp 1-33 (2022)

Abstract:Abstract This study investigates speculative bubbles in the cryptocurrency market and factors affecting bubbles during the COVID-19 pandemic. Our results indicate that each cryptocurrency covered in the study presented bubbles. Moreover, we found that ...

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Application of a distributed verification in Islamic microfinance institutions: a sustainable model

Publication Type:Academic Journal

Source(s):Financial Innovation, Vol 8, Iss 1, Pp 1-12 (2022)

Abstract:Abstract The literature gap in microfinance paradox of double bottom line (financial performance vs. outreach) has always been an interesting area of research. This paper proposes a theoretical model most suitable for Islamic Microfinance Institutions ...

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