Search
Search results for
We found
3 results for you
-
An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Helena Strauss [cor1] Danie Schutte --- , South Africa Tyson Fawcett --- , AustraliaTax administration and reform within the digitalised economy is an ongoing global debate. In the study, the global tax response to various elements introduced by the digitalisation of the economy is synthesised, analysed and evaluated. The study is set apart... -
Time–frequency analysis of cryptocurrency attention
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Zuzana Kučerová --- VSB-Technical University of Ostrava, Czech Republic Svatopluk Kapounek --- Mendel University in Brno, Czech Republic Jarko Fidrmuc --- Mendel University in Brno, Czech RepublicWe present a wavelet analysis of retail investor attention and the daily returns of Bitcoin, Ethereum, and Litecoin at five selected crypto exchanges that identifies the fractal dynamics of the short- and long-term persistent processes. The investors’ attention is proxied... -
A multiscale analysis of returns and volatility spillovers in cryptocurrency markets: A post-COVID perspective
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Andrew Phiri --- Nelson Mandela University, South Africa Izunna Anyikwa --- Nelson Mandela University, South AfricaSince the onset of the COVID-19 pandemic, leading cryptocurrencies have undergone significant price fluctuations, prompting widespread interest in the interdependence and spillover effects among cryptocurrency markets, as well as in identifying the key cryptocurrencies that drive market movements. This study...