Ransomware is a prime cybersecurity threat at the moment. In this paper we analyze financial implications of ransomware attacks, motivation victim to pay ransom, and legal, accounting tax such payment. The methodological approach used in study combination formal-dogmatic method argumentative literature review. First, provide an overview all potential losses which could be incurred by attack. Fu...

The digital revolution is changing everyday business and creating new technologies tools that allow companies flexibility simplicity in doing increase performance. age creates concepts also affect accounting processing, which presents challenges practice. One of the most significant changes innovations within processing financial industry emergence cryptocurrencies create a completely concept. ...

This study tests the hypothesis that market value added (MVA) is more highly associated with stock return (SR) than traditional performance measures. The purpose of this study is to provide empirical evidence on the relative and incremental information content of MVA and traditional performance measures, namely, net income (NI), net operational profit after tax (NOPAT), and earning per shares (...

I estimate the pass-through of automotive fuel tax changes to nal consumer prices, while accounting for how much of a retail market is covered by a tax change. In Spain, retail taxes on automotive fuel have a state-speci c component. At state borders, then where local competition straddles multiple states a tax hike in one state only a ects the marginal costs of some stations in a market. I sho...

Generational accounting is a relatively new method of reorganizing the government's budget data to understand how the burden of paying for government spending on goods and services is distributed among living and future generations.' To study this distribution, generational accounting estimates lifetime net tax rates facing different generations under current policies.' For a given generation, ...