Abstract This study compares and contrasts US international accounting financial reporting practices for cryptocurrency. We analyze the statements of 40 global companies that have exposure to cryptocurrencies, including cryptocurrency purchases, mining, payments, trading, investments in ICOs early-stage blockchain ventures. document inconsistency between Generally Accepted Accounting Principles...

Despite the array of public programs offered to help households mitigate economic impacts COVID-19 pandemic, many still needed rely on savings, credit, or other assets make ends meet. This reality may exacerbate existing social and inequities because racial ethnic minorities often have lower access credit than white households. We use longitudinal national survey data explore extent which diffe...

Abstract: This paper investigates whether various components of wealth affect real consumption asymmetrically through a threshold adjustment model. The empirical findings for the U.S. show that only stock market assets, financial assets including stock market assets, and household net assets exert a practical wealth effect on consumption expenditure. By contrast, financial assets excluding stoc...

This study aims to determine whether the systems and procedures for cash disbursements accounting information in conformity with rules. also effectiveness of internal control structure disbursements. Cash is most liquid financial asset used company operations pays company’s liability. only that ready be converted into other types assets. very easy hide, carry risky fraudulent activities. The di...

Tangible assets, many of which can be easily collateralized, support debt. Accordingly, the amount of tangible assets is well-established as a principal driver of leverage. As investing is shifting more and more from tangible to intangible assets, it becomes crucial to understand to what extent intangible assets support debt. Analyzing this question empirically has been largely unfeasible due t...

This paper examines the optimal design of capital and liquidity regulations under fire sale externalities. The lack of complementary liquidity ratio requirements harms the purpose of capital adequacy requirements by yielding not only inefficiently low risky investment but also more severe financial crises. When capital is regulated but liquidity is not, banks still keep liquid assets for micro-...

Steel production is an extremely complex process and finding its coherent schedules for the wide variety of production steps in a dynamic environment, where disturbances frequently occur, is a challenging task. In the steel production process, the blast furnace continuously produces liquid iron, which is transformed into liquid steel in the melt shop. The majority of the molten steel passes thr...

 Rollover IRAs account for 43.2 percent of all IRA and Keogh assets, with regular IRA assets following very closely behind at 42.7 percent, while Roth IRAs account for 11.1 percent and Keoghs 3.0 percent. Among total IRA assets, rollover IRAs account for 44.5 percent of assets, regular IRAs 44.1 percent, and Roth IRAs 11.4 percent. Therefore, rollover IRAs account for a larger share of assets ...