Topic Review
Virtual Currency
Virtual currency, or virtual money, is a type of unregulated, digital money, which is issued and usually controlled by its developers and used and accepted among the members of a specific virtual community. The U.S. Commodity Futures Trading Commission has warned investors against pump and dump schemes that use virtual currencies. The Financial Crimes Enforcement Network (FinCEN), a bureau of the US Treasury, defined virtual currency in its guidance published in 2013. In 2014, the European Banking Authority defined virtual currency as "a digital representation of value that is neither issued by a central bank or a public authority, nor necessarily attached to a fiat currency, but is accepted by natural or legal persons as a means of payment and can be transferred, stored or traded electronically". By contrast, a digital currency that is issued by a central bank is defined as "central bank digital currency".
  • 1.3K
  • 20 Oct 2022
Topic Review
Volatility and Risk-Adjusted Returns of ESG Indices
The importance of Environmental, Social, and Governance (ESG) aspects in investment decisions has grown significantly in today’s volatile financial market. Environmental, Social, and Governance (ESG) investing has emerged as a prominent investment strategy, garnering widespread attention. 
  • 320
  • 27 Oct 2023
Topic Review
Whistleblowing Maturity Framework
Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted standards.
  • 459
  • 31 May 2023
Topic Review
Women’s Leadership on Carbon Disclosure
The energy sector is one of the primary sources of carbon emissions and the most significant global polluter. Women’s concerns and the climate crisis were strongly associated when issues about climate change were first articulated in the United Nations Sustainable Development Goals stressing gender equality and climate mitigation actions have received very little attention in the last decade.
  • 351
  • 12 Jun 2023
Topic Review
Working Capital and Wine Industry
Wine has been produced for thousands of years. The earliest evidence of wine is from ancient China (c. 7000 BC), Armenia (6000 BC), Persia (5000 BC), and Italy (4000 BC). 
  • 766
  • 07 Aug 2023
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