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Now showing items 161-169 of 169
Is digital gold a hedge, safe haven, or diversifier? An analysis of cryptocurrencies, DeFi tokens, and NFTs
(
Taylor & Francis
, 2024 , Article)
The crypto assets market is growing rapidly, exposing investors to new risks. As a result, finding viable candidates to hedge and diversify crypto portfolios is a critical and timely topic. In this paper, we explore the ...
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 ...
Cryptocurrencies and Finance Theories
(
Universiti Teknologi MARA.
, 2021 , Article)
Cryptocurrency (CCY) as a new key player in the currency system that has drawn the attention of scholars to examine its influence, relations and the opportunities that it may provide. However, a financial theoretical ...
Assessing value added tax compliance burden in Gulf Cooperation Council countries
(
The School of Accounting, Auditing & Taxation is part of the UNSW Business School at UNSW Sydney
, 2023 , Article)
In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general ...
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 ...
Co-explosivity versus leading effects: Evidence from crude oil and agricultural commodities
(
Elsevier
, 2023 , Article)
Unlike previous studies investigating the interdependence and co-movements between different commodity prices, this paper examined the co-explosivity versus leading effects between the Brent oil prices and agricultural ...
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 ...
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 ...
‘Independence’ of Central Banks and the Political Economy of Monetary Policy
(
Taylor & Francis
, 2023 , Article)
The notion of an ‘independent’ central bank has dominated monetary policy debates for the past three decades. The arguments for the political independence of central banks are closely related to the adoption of ‘inflation ...