This book explores how blockchain-based digital assets, particularly Bitcoin, are disrupting traditional financial and audit environments by introducing new levels of complexity and transparency.
This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024.
This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024.
This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory.
This book presents a novel analytical framework for examining the role of taxation in corporate finance, grounded in the Brusov–Filatova–Orekhova (BFO) theory and its perpetuity limit—the Modigliani–Miller (MM) theory.
This study explores how investor behavioural biases influence sustainable (high-ESG) and non-sustainable (low-ESG) firms in the United States, using the behavioural three-factor model introduced by Daniel, Hirshleifer and Sun (2020).
This study explores how investor behavioural biases influence sustainable (high-ESG) and non-sustainable (low-ESG) firms in the United States, using the behavioural three-factor model introduced by Daniel, Hirshleifer and Sun (2020).
This book introduces SAGE—the Sentiment-Augmented General Equilibrium framework—as a unified theory of choice, finance, and growth that integrates human sentiment into the core of economic modeling.
This book introduces SAGE—the Sentiment-Augmented General Equilibrium framework—as a unified theory of choice, finance, and growth that integrates human sentiment into the core of economic modeling.
Dividenden werden oft als simples passives Einkommen missverstanden – dabei offenbaren sie fundamentale Wahrheiten über Unternehmensführung, Kapitalallokation und nachhaltige Geschäftsmodelle.