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Now showing items 121-130 of 134
Understanding digital bubbles amidst the COVID-19 pandemic: Evidence from DeFi and NFTs
(
Elsevier
, 2022 , Article)
This paper investigates digital financial bubbles amidst the COVID-19 pandemic. Using a sample of 9 DeFi tokens, 3 NFTs, Bitcoin, and Ethereum, we detect several bubbles overlapping the examined cryptoassets. We also uncover ...
Do oil shocks affect the green bond market?
(
Elsevier
, 2022 , Article)
This study examines the predictive power of oil shocks for the green bond markets. In line with this aim, we investigated the extent to which oil shocks could be used to accurately make in- and out-of-sample forecasts for ...
Japanese multinational corporations and corporate tax change
(
Inderscience Publishers
, 2022 , Article)
This paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system to a territorial taxation system in 2009 on the income shifting activities of ...
Culture, language, and accounting reform: a new perspective on IPSAS implementation
(
Emerald Publishing
, 2022 , Article)
Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ...
Integrating IFRSs into the Accounting Curriculum: Evidence Using a Multiple Triangulation Approach
(
NeilsonJournals Publishing
, 2022 , Article)
This paper investigates accounting students’ opinions and the faculty members’ views on
the incorporation of International Financial Reporting Standards (IFRSs) into the accounting
curriculum at Qatar University (QU). A ...
Civil Conflict, Cash Transfers, and Child Nutrition in Yemen
(2021 , Article)
The most dramatic outcomes of protracted civil conflict include increased malnutrition among children and the resulting consequences for lifelong health and prosperity. Little is known about how to mitigate the nutritional ...
Does Securitisation Make Monetary Policy Less Effective?
(
Taylor & Francis
, 2021 , Article)
We re-examine the role of monetary policy and its transmission mechanism through the credit channel while focusing on securitisation. We empirically investigate the interactions between securitisation activities and monetary ...
Accelerating the Transition to a Circular Economy for Net-Zero Emissions by 2050: A Systematic Review
(
Multidisciplinary Digital Publishing Institute (MDPI)
, 2022 , Article)
Achieving net-zero emissions by 2050 will require tackling both energy-related and non-energy-related GHG emissions, which can be achieved through the transition to a circular economy (CE). The focus of climate change ...
Strategy-proof size improvement: is it possible?*
(
Wiley-Blackwell
, 2022 , Article)
The number of assigned agents (i.e., size) is an important parameter in object allocations. While size maximality clashes with individual rationality and strategy-proofness, it can still be possible to increase the size ...
Sukuk market development and Islamic banks’ capital ratios
(
Elsevier
, 2020 , Article)
This paper investigates the impact of Sukuk market development on Islamic banks’ capital ratios using a sample comprising 230 Islamic banks spanning the period 2005–2014. We characterize Islamic bank capital along multiple ...