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Journal articles on the topic 'Cryptocurrency as a financial instrument'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Sukhomlyn, Vasyl. "CRYPTOCURRENCY AS A FINANCIAL MARKET INSTRUMENT." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 4 (August 16, 2024): 103–7. https://doi.org/10.20998/2519-4461.2024.4.103.

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The aim of this study is to identify the specific features of the functioning, role, and position of cryptocurrencies within the financial market system. Emerging just over a decade ago, the cryptocurrency market has undergone rapid development and transformation, becoming an integral part of the global financial system. Today, the cryptocurrency market represents a complex ecosystem, comprising thousands of different coins and tokens, blockchain platforms, cryptocurrency exchanges, wallets, and other infrastructural elements. The market’s capitalization reaches several hundred billion dollars

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2

Dong, Boyang. "Analysis of Cryptocurrency as a Financial Instrument." Journal of Advanced Computing Systems 5, no. 2 (2025): 27–55. https://doi.org/10.69987/jacs.2025.50203.

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Sabana, Mochamad Arief, Nurfahmiyati, and Ima Amaliya. "UNDERSTANDING ACCOUNTING AND SHARIA VIEWS ON BITCOIN CRYPTOCURRENCY AS A DIGITAL-BASED FINANCIAL INSTRUMENT." Kajian Akuntansi 25, no. 1 (2024): 56–66. http://dx.doi.org/10.29313/kajian_akuntansi.v25i1.3383.

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In Indonesia, cryptocurrency began to develop, and Indonesian traders started to use it widely. This is a phenomenon, given the need for cryptocurrency accounting processing. This research seeks to examine and test cryptocurrency and blockchain technology with the approach and supervision of the Indonesian PSAK and focuses on the accounting treatment of cryptocurrencies in Indonesia. It also seeks to understand the way Sharia Maqasid perceives transactions using cryptocurrency and blockchain. The purpose of this study is to conduct a study of cryptocurrency accounting based on PSAK applied in

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PASHTOVA, Lelya G., Vyacheslav A. OSEEV, and Dmitrii A. KLEMENOV. "Financial instrument of the new economy or a pyramid scheme: The issues of cryptocurrency security." Finance and Credit 27, no. 6 (2021): 1395–415. http://dx.doi.org/10.24891/fc.27.6.1395.

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Subject. This article discusses cryptocurrency as a new financial instrument in the global financial system. Objectives. The article aims to consider the current situation of cryptocurrencies and justify the advantages and risks of their use. Methods. For the study of cryptocurrency, Blockchain technology, and Bitcoin and the US dollar relationship, we used a comprehensive approach based on systems, functional and structural, and correlation analyses. Results. Based on the analysis of the trends in the cryptocurrency market formation, the problematic aspects of their legal regulation, the inve

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Astrakhantseva, Irina, and Roman Astrakhantsev. "Cryptocurrency as a New Financial and Legal Instrument: Defining Cryptoassets in Property Law." SHS Web of Conferences 93 (2021): 02002. http://dx.doi.org/10.1051/shsconf/20219302002.

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The scientific research study is about the approach to crypto assets in property law. The cryptocurrency, possessing the signs of many civil rights, at the same time does not belong to any of them and does not correspond with anyone in a complete way. This is due to the uniqueness of cryptocurrency as a phenomenon itself. Cryptocurrencies can also represent different types between cryptocurrency holders, as well as between holders and creators of the platform, which have been concluded by implicit actions. The authors propose new definition for cryptocurrency through the cryptographically prot

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РУСАКОВА, О. И., and А. Н. ШМАКОВА. "THE ROLE OF CRYPTOCURRENCY AS AN ALTERNATIVE INVESTMENT TOOL." Экономика и предпринимательство, no. 6(155) (August 2, 2023): 853–56. http://dx.doi.org/10.34925/eip.2023.155.6.156.

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В статье осуществляется сравнительный анализ эффективности инвестирования четырех различных финансовых инструментов иностранная валюта, драгоценные металлы, акции и криптовалюта. Авторы исследования представляют современную картину финансового рынка, описывая особенности каждого инструмента, их возможности для инвестиций. В статье производится анализ доходности каждого инструмента, основываясь на исторических данных и статистике. Также авторы рассматривают волатильность, как меру риска каждого инструмента. В итоге проводится сравнительный анализ, позволяющий определить наиболее прибыльные и ст

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Шмырева, Александра, Aleksandra Shmyreva, Павел Баранов, Pavel Baranov, Сергей Самохвалов, and Sergey Samohvalov. "The evaluation of cryptocurrency." Auditor 5, no. 7 (2019): 51–56. http://dx.doi.org/10.12737/article_5d3984b69e9df5.62802502.

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The article estimate some aspects of the functioning of cryptocurrency, as a relatively new financial market instrument, the main participants in this market segment, cryptocurrency exchanges, taking into account key criteria: accessibility, mobility, operational efficiency. The aspects of regulation at the world and national levels are investigated. The authors give an assessment of the mechanism for regulating cryptocurrencies in separate countries ,which recognize this instrument and actively regulate it (Ar-gentina, Canada, Japan, Malazia, Switzerland),as well as countries, which rej

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Kuptsova, Tatiana A., and Vladimir G. Chaplygin. "Development of a Methodology for Evaluating Cryptocurrencies as a Promising Means of Payment in the Digital Economy." Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, no. 54 (2021): 298–318. http://dx.doi.org/10.17223/19988648/54/18.

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The article presents the main results of a study of cryptocurrency as a financial instrument of the future from the standpoint of various methodological approaches aimed at identifying trends in its functioning within the framework of the theory and practice of monetary circulation. The fundamental hypothesis of the study is the prospect of introducing cryptocurrency as a legitimate means of payment to replace the classical forms of money in the context of the transformation of the world economy. This study and its results will contribute to solving a global scientific problem – the formation

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9

Petruk, Oleksandr, та Oksana Novak. "State and Prospects of Using the Сryptocurrency Derivatives". Accounting and Finance, № 3(89) (2020): 60–65. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-60-65.

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The emergence and rapid development of the cryptocurrency market necessitated its organization and legal regulation. Today in Ukraine, businesses are allowed to record cryptocurrency as a financial asset (financial instrument / intangible asset), so cryptocurrency can be used by businesses and individuals as an investment. In developed countries, where the legal framework for the operation of cryptocurrencies has been created, new derivative financial instruments are emerging: Bitcoin futures and options on Bitcoin futures. The purpose of the article is to study the features of derivative fina

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Tkachenko, D. G. "SPECIAL ASPECTS OF THE QUALIFICATION OF MEDIATION IN BRIBERY AND COMMERCIAL PAYMENT WITH THE USE OF MODERN DIGITAL TECHNOLOGIES." Vestnik of Khabarovsk State University of Economics and Law, no. 1 (105) (March 3, 2021): 130–32. http://dx.doi.org/10.38161/2618-9526-2021-1-130-132.

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Cryptocurrency is a decentralized currency, which is characterized by independence from a shared transaction processing center. Currently, there is no concept of cryptocurrency in the legislation. At the same time, having the properties of a financial instrument for payments, cryptocurrency can be used as a tool of bribery

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Baharudin, Mohammad Hidir, Rahmawati Mohd Yusoff, Ros Hasri Ahmad, Muhamad Ismail Pahmi, Siti Masnah Saringat, and Shafiee Md Tarmudi. "Cryptocurrency in Malaysia: Navigating Islamic legal perspectives for economic innovation and resilience." Environment-Behaviour Proceedings Journal 10, SI28 (2025): 121–26. https://doi.org/10.21834/e-bpj.v10isi28.6952.

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Cryptocurrency has emerged as a revolutionary financial instrument, transforming the global economy with its decentralised and borderless nature. In Malaysia, the compatibility of cryptocurrency with Shariah principles is a subject of intense debate. Through qualitative research methods, this paper explores the role of cryptocurrency within Malaysia’s economic framework, its implications for economic resilience, and the potential for incorporating cryptocurrencies into Malaysia’s Islamic finance sector. The findings suggest that cryptocurrency can boost economic innovation, lower transaction c

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T Gabor, Gideon. "Uncharted waters: an exegetical exploration of Ghana’s regulatory framework in relation to cryptocurrency." University of Cape Coast Law Journal 1, no. 1 (2021): 37–56. http://dx.doi.org/10.47963/ucclj.v1i1.223.

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 The historical evolution of money has taken many forms such as precious metals, cowries, banknotes and coins, with the latest stage of this evolving continuum being digital currency. This evolution has been characterised by the gradual movement to a more cashlite aware society. The transition is being facilitated by constant improvement in financial technologies and services. Ghana is no exception to this development. The emergence of credit and debit cards as well as mobile banking is digitising Ghana’s currency whilst extending financial services across the country. Mobile money payme

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13

Malyushev, A. V., and V. G. Sinelnikova. "Cryptocurrency as a New Phenomenon: Criminal Law Aspect." Sociology and Law, no. 1 (April 2, 2021): 119–25. http://dx.doi.org/10.35854/2219-6242-2021-1-119-125.

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The article discusses such new financial instrument as cryptocurrency. The authors present the characteristic features of cryptocurrency, advantages and risks of its use. The analysis is aimed at studying cryptocurrency as a legal phenomenon. The article attempts to determine the legal nature of cryptocurrency in accordance with modern foreign and Russian regulations. The authors consider the question of whether cryptocurrency can be the subject of crimes. The result of the analysis is the conclusion about the multidimensionality of the phenomenon and the need for detailed legislative regulati

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14

Dyntu, Valeriia, and Oleg Dykyj. "CRYPTOCURRENCY AS AN INSTRUMENT OF TERRORIST FINANCING." Baltic Journal of Economic Studies 7, no. 5 (2021): 67–72. http://dx.doi.org/10.30525/2256-0742/2021-7-5-67-72.

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The purpose of the article is to explain the use of cryptocurrency as a terrorist financing tool. This article has emphasized the ways, which terrorists appraise for being a reliable fundraising means and their adoption. Methodology. For the purposes of the study, the methods of scientific abstraction, synthesis, observation, generalization, as well as the method of induction of literature and legal documents were used to determine the features of bitcoin, promoting and preventing its use for terrorism financing. Results. The development of the Internet and electronic devices has radically cha

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15

Reznik, Oleg. "Tax on Cryptocurrency as Innovative Financial Instrument in IT Sphere." International Journal of Advanced Trends in Computer Science and Engineering 9, no. 1.2 (2020): 243–49. http://dx.doi.org/10.30534/ijatcse/2020/4191.22020.

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16

Saksonova, Svetlana, and Irina Kuzmina-Merlino. "Cryptocurrency as an Investment Instrument in a Modern Financial Market." St Petersburg University Journal of Economic Studies 35, no. 2 (2019): 269–82. http://dx.doi.org/10.21638/spbu05.2019.205.

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17

Голубева, А. Р., Д. К. Кулаков, В. Н. Вербицкая, Е. В. Смолина, Ю. Е. Янович, and В. В. Сажнева. "Cryptocurrency as a new financial instrument in the economic system." Экономика и предпринимательство, no. 5(118) (June 11, 2020): 48–52. http://dx.doi.org/10.34925/eip.2020.118.5.007.

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В статье изложены теоретические подходы к понятиям и практическому применению электронных денег, показано, что их функционирование основано на криптографических технологиях и протоколах шифрования данных. Рассмотрены преимущества использования криптовалют в системе международных экономических отношений и определены механизмы функционирования криптовалют на примере биткоина. Популярность криптомонет напрямую возрастает по сравнению с осознанием людьми того, что мир традиционных финансов далек от совершенства и нуждается в трансформации, представляющей собой технологический прогресс и глобализац

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18

Ibrahim, Omar. "Cryptocurrency; the new unleashed financial instrument, should it be regulated." Humanities Journal of University of Zakho 12, no. 2 (2024): 303–17. http://dx.doi.org/10.26436/hjuoz.2024.12.2.1272.

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The decentralized anonymous cryptocurrency is a new kind of technology that can be used for many purposes such as transferring money and investing. However, they do not have a legal entity that is in charge monitoring its uses. Its extraordinary rise raises critical questions such as, should we regulate it or ban it? Since its purposes have been converted from an anonymous payment system to a tool that is used in illegal actions and undermining financial standards. This paper seeks CC regulation options. Plus, it attempts to lay out the various risks they pose and benefits they bring with the

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19

Gohwong, Srirath. "Comparative Non-government-based Cryptocurrencies Policy between Thailand and Argentina." Journal of Contemporary Governance and Public Policy 2, no. 2 (2021): 122–33. http://dx.doi.org/10.46507/jcgpp.v2i2.44.

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The objective in this study were to study the state of the art of Non-government-based cryptocurrency public policy in Thailand, to study the state of the art of Non-government-based cryptocurrency public policy in Argentina, to compare non-government-based cryptocurrency public policy between Thailand and Argentina, and to discuss implications for both Thailand and Argentina. Documentary research was employed in this study. The findings showed that Thailand and Argentina used a set of policy instruments and blockchain as a financial innovation in order to promote their political equilibriums.

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20

Ahmadi, Hanif. "Is Cryptocurrency Risky as An Investment Instrument? Analysis of Return and Risk with A Comparison of Sharia Stocks." International Journal of Islamic Business Ethics 8, no. 1 (2023): 40. http://dx.doi.org/10.30659/ijibe.8.1.40-53.

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Cryptocurrency instruments show an increase in the number of investors in Indonesia, the increase in cryptocurrency investors is even bigger than the number of stock investors in the Indonesian capital market, even though stock investors also increase. The increase in stock and cryptocurrency investors is an indication that the investment climate in Indonesia is starting to improve, this must be accompanied by increased financial literacy regarding the returns and risks of an investment instrument, this research is important considering that understanding the returns and risks of an investment

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Adekunle, Ahmed Oluwatobi. "Cryptocurrency Market Volatility and Risk Management During Global Crises: A Systematic Literature Review (2013–2023)." Sinergi International Journal of Accounting and Taxation 2, no. 1 (2024): 55–68. https://doi.org/10.61194/ijat.v2i1.479.

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This study investigates cryptocurrency market volatility and its implications for risk management, focusing on its potential as a hedging instrument amid financial uncertainty. A systematic literature review (2013–2023) was conducted to analyze the relationship between cryptocurrency fluctuations, diversification strategies, and regulatory responses, especially during global crises such as the COVID-19 pandemic. External shocks significantly influence price volatility, posing substantial risks to investors. Utilizing a comprehensive literature review, findings reveal that external factors, suc

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Marheni, Dewi Khornida, Jenny Jenny, and Isnaini Nuzula Agustin. "Cryptocurrency decision analysis as an instrument in modern financial markets through investment intention." Jurnal Manajemen dan Pemasaran Jasa 16, no. 2 (2023): 237–54. http://dx.doi.org/10.25105/jmpj.v16i2.17476.

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Technological developments are increasing rapidly. This encourages increase the number of investors, especially in cryptocurrency. Investment decision considerations are influenced by investor behavior, including attitude, subjective norms, herd behavior, overconfidence, perceived risk, financial literacy, and investment intention. The purpose of this study is to determine the factors of financial behavior that influence investment decisions. The sampling technique used is snowball sampling by distributing questionnaires to Indonesian investors who are currently/already using cryptocurrency. D

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Pererva, Petro, and Yelyzaveta Mekhovych. "The Theoretical and Methodological Essence of Cryptocurrency as a Component of the Economic Potential of the Enterprise." Economic journal Odessa polytechnic university 2, no. 32 (2025): 86–97. https://doi.org/10.15276/ej.02.2025.10.

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The article studies the theoretical and methodological foundations of the functioning of cryptocurrency as an innovative financial instrument in the system of economic potential of an enterprise. The essence of cryptocurrency is revealed from the point of view of its role in the formation of financial resources, ensuring solvency and increasing the competitiveness of business entities. The author's definition of the term "cryptocurrency" is provided. The criteria for classifying cryptocurrencies have been expanded. The expediency of using cryptocurrencies in entrepreneurial activities in the c

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ÖZYEŞİL, MUSTAFA, and MOHAMMAD AL-TARIFI. "MERGE OF THE TECHNİCAL ANALYSİS TYPES GİVES THE BEST RESULTS İN CRYPTOCURRENCY MARKET." IEDSR Association 6, no. 14 (2021): 89–97. http://dx.doi.org/10.46872/pj.312.

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Cryptocurrencies are a modern kind of financial instrument (Hudson & Urquhart, 2019), the first cryptocurrency is Bitcoin , proposed by who called Satoushi Nakamato (2008), as The open source was created on the proof-of-concept principle that transactions can be securely treated on a decentralized peer to peer network without the need for a central clearinghouse, which appeared 2009 ( Heid, 2013). The success of the bitcoin blazes a trail to what called ‘Altcoin” this expression means all the cryptocurrencies that set in motion after the victory of the bitcoin, these coins sell themselves

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Kotsur, Vitaliy, and Mykola Ihnatenko. "Strategic directions of using cryptocurrencies as the newest financial tools." University Economic Bulletin, no. 53 (June 25, 2022): 7–13. http://dx.doi.org/10.31470/2306-546x-2022-53-7-13.

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The subject of the study is the theoretical and practical aspects of problem solving and institutional provision of prospects for the use of cryptocurrencies on the financial market. The purpose of the article is to determine the existing scope, advantages and risks of using cryptocurrencies in the financial markets and, on these bases, to justify the strategic directions of their development and the prospects of using them as the latest financial instruments. The methodological basis of the article is a monographic, historical, system-structural analysis and synthesis – when determining the e

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TURCHYN, Nataliia, and Artem TURCHYN. "Legal regulation of cryptocurrency in Ukraine." Economics. Finances. Law, no. 5/1 (May 26, 2021): 26–29. http://dx.doi.org/10.37634/efp.2021.5(1).6.

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Introduction. Cryptocurrency is a relatively new financial market instrument, but due to a lack of the fundamental principles of the legal regulation and legal regulation of market of cryptocurrency, individuals and legal entities, who have at their disposal the virtual assets are effectively deprived of an effective way to protect their ownership of such assets. The following key features of cryptocurrency are outlined: lack of control and restrictions on financial transactions, anonymity, the possibility of using it as an investment tool, the speed of transactions, a high degree of security.

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Blahušiaková, Miriama. "Accounting for Holdings of Cryptocurrencies in the Slovak Republic: Comparative Analysis." Contemporary Economics 16, no. 1 (2021): 16–31. http://dx.doi.org/10.5709/ce.1897-9254.466.

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Cryptocurrency has attracted more attention recently. With the rapid increase in popularity of cryptocurrencies´ transactions it is necessary to adopt a unified approach to this novel, 21st century phenomenon. Since 2009, when the first cryptocurrency Bitcoin was created, thousands of other cryptocurrencies have appeared. As the transactions with cryptocurrencies have increased, national and multinational jurisdictions started to deal with issues concerning taxation and accounting for the cryptocurrency. Multinational jurisdictions and professional institutions differ in their opinions about c

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Буркальцева, Д. Д., Ю. В. Лясникова, and А. С. Тюлин. "Classification of cryptocurrency as a tool of financial institutions." Вестник МИРБИС, no. 16 (December 28, 2018): 130–36. http://dx.doi.org/10.25634/mirbis.2018.4.18.

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Актуальность исследования обусловлена фактором интенсивного развития информационно-коммуникативных технологий, которые создают новые и трансформируют старые инструменты финансовых институтов под воздействием цифровизации. В связи с этим данная статья направлена на выявление и раскрытие особенности функционирования криптовалют как инструмента финансовых институтов, рассмотрены ее основные отличия в сравнении с фиатными деньгами, предложена универсальная классификация криптовалют. Полученные результаты: дополнена сравнительная характеристика электронных фиатных денег и криптовалют, разработана у

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Mohd. Heikal, Rico Nur Ilham, Muammar Khaddafi, Fuadi, Muhammad Multazam, and Fauzi Pakpahan. "DESIGN OF CRYPTOCURRENCY INVESTMENT TRANSACTION MODEL AS AN EFFORT TO INCREASE STATE REVENUE THROUGH DIGITAL ASSET INSTRUMENT RATES AND TAXES IN INDONESIA." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 3, no. 6 (2023): 2047–52. http://dx.doi.org/10.54443/ijebas.v3i6.1305.

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This research will discuss the design of cryptocurrency transaction models as an effort to increase state income. The main factor that must be met in order to be legal in Indonesia is special regulations related to cryptocurrency. Developing special regulations related to cryptocurrency is actually an important step for the Indonesian state. For example, in developed countries such as the United States, Japan and Singapore, tax regulations related to cryptocurrency have been prepared. Especially at this time, technological developments, especially digital or virtual systems, are very rapid. So

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Zamoras, John Michael J., Sheila S. Dalumpines, and Joseph G. Refugio. "Cryptocurrency Investment Risks and Perceived Usefulness: Basis of Cryptocurrency Risk Management Plan." Journal of Governance Risk Management Compliance and Sustainability 4, no. 1 (2024): 72–88. http://dx.doi.org/10.31098/jgrcs.v4i1.2295.

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The surging popularity of cryptocurrencies presents both opportunities and challenges. While some view it as the future of finance, others remain concerned about investment risks. This uncertainty creates difficulties for consumers and financial institutions. To address this gap, the study assessed consumer perceptions of cryptocurrency investment risks and perceived usefulness, aiming to identify new avenues for transactions and investments. Employing a quantitative descriptive approach, a survey was conducted among 150 individuals from two (2) cities in the Philippines using a validated inst

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Janggur, Metodius France Marjun, and Trinandari Prasetyo Nugrahanti. "Implementation of Accounting Standards for Cryptocurrency Companies in Indonesia." Journal of Asian Business Strategy 12, no. 2 (2022): 139–49. http://dx.doi.org/10.55493/5006.v12i2.4680.

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The development of number of cryptocurrency startups around the world, including in Indonesia, is increasing every year, demanding business people to provide financial services by accepting the presence of cryptocurrency technology directly in the real world. The purpose of this study is to explore the application of the Statement of Financial Accounting Standards (PSAK) adopting International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) on cryptocurrency companies at the Indonesian National Indodax Company (Bitcoin Indonesia). This research method is descr

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Danylkiv, Khrystyna, Yaroslav Dropa, Marta Petyk, Nataliia Hembarska, and Zinoviy Siryk. "Development of Innovative Tools in Global Financial Markets." Journal of Vasyl Stefanyk Precarpathian National University 9, no. 3 (2022): 65–77. http://dx.doi.org/10.15330/jpnu.9.3.65-77.

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The purpose of the article is to study the theoretical foundations and develop practical recommendations for improving the process of functioning financial instruments in global financial markets. The article reveals the essence and characterizes the components of the modern global financial market, defines its role in the development of the national economy, and the peculiarities of its formation in the conditions of the expansion of innovative digital technologies. The essence of financial market instruments is revealed and the need to improve their investment qualities to the requirements o

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Shmyreva, A. I., and S. I. Samokhvalov. "Some aspects of the functioning of the cryptocurrency market." Vestnik NSUEM, no. 1 (May 11, 2022): 116–26. http://dx.doi.org/10.34020/2073-6495-2022-1-116-126.

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The article considers the main factors that have a positive effect on the quantity demanded for cryptocurrency, and information is the primary one. The authors separately consider the use of Bitcoin throughout 2020 as the leading cryptocurrency on the market. The position of the direct dependence of the value of other cryptocurrencies on the behavior of Bitcoin is given. The study shows that in the modern world, cryptocurrency is not only an investment tool but also a payment instrument which gathers momentum. This is evidenced by the annual expansion of the use of cryptocurrency in the market

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Khavrova, K. S., and T. V. Korenitsyna. "CRYPTOCURRENCY AS A TYPE OF DIGITAL FINANCIAL ASSET." Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, no. 2 (75) 2021 (2021): 113–20. http://dx.doi.org/10.33274/2079-4819-2021-75-2-113-120.

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Objective. Theobjective of the study is to determine the essence of cryptocurrencies and substantiate them as a type of digital financial asset. Methods. Methods of synthesis and generalization, comparative and stochastic analysis are used to define the basic concepts of cryptocurrencies, their main types and substantiate cryptocurrencies as a type of digital financial asset. Results. In the process of studying the meaning of the term "cryptocurrency" it is explained as a financial instrument, a global means of payment, circulation and investment, a specific asset, digital (virtual) currency,

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Shi, Boyu. "The Relationship of Cryptocurrencies and the Stock Market." Advances in Economics, Management and Political Sciences 26, no. 1 (2023): 80–85. http://dx.doi.org/10.54254/2754-1169/26/20230549.

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In today's world, with the internet and finance closely integrated, the global-ization of cryptocurrency has deepened, prompting people to pay more atten-tion to the impact of cryptocurrency on the entire financial market. This pa-per provides a comprehensive review of relevant literature from five aspects: the development of cryptocurrency, price changes, the impact of cryptocur-rency on the stock market, the impact of cryptocurrency on the banking in-dustry, and the currency and commodity characteristics of cryptocurrency. The author also compares the price curves (in USD) of the S&P 500

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Kurihara, Yutaka. "How and What has Influenced Cryptocurrency Prices? Economic influences or political Influences." Advances in Social Sciences Research Journal 9, no. 8 (2022): 251–58. http://dx.doi.org/10.14738/assrj.98.12888.

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Cryptocurrency has been prevailing gradually with repeating fluctuation in value. Cryptocurrency is not classified as a legal currency but a private financial management system that self-managed and is not managed by central banks or governments. Cryptocurrency is different from any other currency used around the world. Unlike central bank- and government-issued currency, the value of cryptocurrency is able to be inflated as the volume of it has a finite limit. The usage of cryptocurrency enables us to send or receive any amount of currency to anyone at a very cheap cost compared to other mone

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Vinogradova, M. M. "Cryptocurrency as a New Object of Forensic Economic." Theory and Practice of Forensic Science 19, no. 2 (2024): 6–13. http://dx.doi.org/10.30764/1819-2785-2024-2-6-13.

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The article examines a new object of forensic economic examination – cryptocurrency. The author provides classic definitions of an object of forensic examination and establish the differences of cryptocurrency from the traditionally understood objects of both forensic examination in general and economic examination in particular. The main difference of cryptocurrency from other currencies and objects of investigation is its virtual nature, lack of affiliation with the material world. Two main points of view on the essence of cryptocurrency are analyzed: as a basis and tool for the development

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Mushaddik, Irma Naddiya, and Abdul Wahed Jalal Nori. "Malaysia's Potential Revolution: Embracing Gold-Backed Cryptocurrency into International Net Settlement via Blockchain Could Transform Economic and Financial Resilience." Journal of Islam in Asia (E-ISSN 2289-8077) 20, no. 3 (2023): 337–82. http://dx.doi.org/10.31436/jia.v20i3.1188.

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This research delves into the potential of a gold-backed cryptocurrency as a strategic instrument for international net settlement, leveraging blockchain technology, and assesses its global economic implications. Through a comprehensive evaluation of the efficiencies derived from integrating a gold-backed cryptocurrency, this study critically examines the prevailing use of fiat currency in international net settlement, laying the groundwork for fortified financial resilience within Malaysia's Islamic finance framework. To fulfil the study's overarching objective, a qualitative research methodo

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DOBRYNINA, L. V. "THE ROLE OF CRYPTOCURRENCY IN THE DIGITAL ECONOMY." REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, no. 10(26) (March 31, 2024): 214–17. http://dx.doi.org/10.15802/rtem2023/300694.

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Goal The article examines the concept of "cryptocurrency", substantiates the popularity of this new type of financial instrument in the economic space, highlights the main features of cryptocurrency as a type of virtual money and its impact on the economic system. Methodology. The following key features of cryptocurrency are highlighted: payment for goods and services; minimum level of impossibility of abduction; payments, fast and direct transactions; investment asset; business development on cryptocurrency, the functional roles of cryptocurrency in the digital economy are considered, trends

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Kokh, Igor A., and Alexey I. Tsvetkov. "PROSPECTS FOR THE APPLICATION OF CRYPTOCURRENCIES FOR CROSS-BORDER SETTLEMENTS IN ACCORDANCE WITH THE NORMS OF ISLAMIC LAW AND THE LEGISLATION OF THE RUSSIAN FEDERATION." Ekonomika i upravlenie: problemy, resheniya 4/6, no. 157 (2025): 116–22. https://doi.org/10.36871/ek.up.p.r.2025.04.06.016.

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The article is dedicated to the development of a Russian Islamic digital financial instrument “CryptoSarf”, designed for cross-border settlements. The process of conducting export-import operations using cryptocurrencies and smart contracts is described in detail. The fundamental element is the observance of the Shari’ah standard AAOIFI №1 «Currency Trading», which is achieved through the use of atomic transactions in the blockchain, ensuring the transfer of ownership rights without the need for physical presence of the parties. The key component of the model is a cryptocurrency exchange that

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Zianko, Vitalii V., Тetiana D. Nechyporenko, and Inna M. Waldshmidt. "ADAPTATION MECHANISM OF THE CRYPTO INDUSTRY IN THE PROCESS OF VIRTUALIZATION OF FINANCIAL FLOWS." Academic Review 2, no. 57 (2022): 69–86. http://dx.doi.org/10.32342/2074-5354-2022-2-57-6.

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It has been investigated that the development dynamics of digital media environment causes the emergence of the crypto industry on the basis of blockchain technologies and asymmetric encryption of reliable transactions. The authors state that the crypto industry has been growing through the stages of adaptation, whose features are incredible dynamics and speed of transformations. It has been established that cryptocurrencies, introduced on the markets, function as a means of exchange, store of value and unit of account, are based on mathematical calculations, are a result of these calculations

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PYLYPENKO, О., and О. YURCHENKO. "Digital Financial Assets: Problems of Recognition, Valuation and Legal Regulation in Accounting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (November 3, 2021): 38–44. http://dx.doi.org/10.31767/nasoa.4-2020.05.

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The article reveals the author’s vision of the recognition, valuation and legal regulation of accounting of digital assets at company level. The economic nature of cryptocurrency is discussed through interpreting the functions of money: a measure of value, a means of circulation, a means payment and accumulation, and the global money. It is concluded that cryptocurrency does not comply with the classical definition of “money”, because it does not feature its main functions. But it can be said that cryptocurrency constitutes the first opened, digital alternative currency able to take the

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Febrian Yoga Aditama and Surya Raharja. "THE EFFECT OF HEARDING BIAS AND OVERCONVIDENCE ON CRYPTOCURRENCY INVESTMENT DECISIONS WITH FINANCIAL LITERACY AS A MODERATING VARIABLE (Study on Tokocrypto Official Group Community)." MORFAI JOURNAL 5, no. 1 (2025): 179–89. https://doi.org/10.54443/morfai.v5i1.2541.

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The development of cryptocurrency as an investment instrument is increasingly attracting the attention of investors, especially among the digital community. However, investment decisions in this asset are often influenced by psychological biases, such as herding bias and overconfidence, which can lead to irrational and high-risk decision-making. This study aims to analyze the effect of herding bias and overconfidence on cryptocurrency investment decisions, with financial literacy as a moderating variable. This study uses a quantitative approach with the Structural Equation Modeling (SEM) metho

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Gagarina, Maria, Timofey Nestik, and Tatiana Drobysheva. "Social and Psychological Predictors of Youths’ Attitudes to Cryptocurrency." Behavioral Sciences 9, no. 12 (2019): 118. http://dx.doi.org/10.3390/bs9120118.

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The objectives of the study were to verify the “Attitudes Toward Cryptocurrencies Questionnaire” and to identify predictors of attitudes toward Bitcoin. Sample: 262 participants aged 17 to 30, of which 45% were male. Methods: Associations, “Value Scale”, “The Moral Foundations Questionnaire”, “Money Beliefs and Behaviors Scale” by A. Furnham, and “The Baseline Confidence Scale” by L. Haff. Confirmatory factor analysis proved the three-factor structure of the questionnaire. A linear regression analysis showed that beliefs in the potential of cryptocurrency as a payment instrument are directly r

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DYKHA, Mariia, Serhiy FROLOV, and Vladyslav HRABAR. "CRYPTOCURRENCY: FEATURES AND PROSPECTS OF DEVELOPMENT." WORLD OF FINANCE, no. 1(74) (2023): 93–103. http://dx.doi.org/10.35774/sf2023.01.093.

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Introduction. The development of information technologies led to the emergence of new financial instruments, payment systems, methods and payment platforms. Cryptocurrency is a means of circulation and payments fundamentally different from traditional ones. Awareness of the emergence and existence of electronic money is quite high, however, awareness of the mechanism of its functioning and the possibility of using/making calculations, financing projects is low. The puppose of the article is to highlight the main characteristic features of cryptocurrencies, to justify the advantages and disadva

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Dilfuza, Abdurashidova. "The Impact of Cryptocurrencies on the Global Economy." European Journal of Management, Economics and Business 1, no. 3 (2024): 201–5. https://doi.org/10.59324/ejmeb.2024.1(3).16.

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Cryptocurrencies, that is, digital financial assets that operate through cryptographic algorithms, are changing the world economy at an accelerated pace since the creation of the first crypto Bitcoin in 2009. It is essential at this point to discuss some key historical facts, technological advancement, and the consequence of cryptocurrencies on world financial structures and stocks. Cryptocurrencies baked by innovative technology, such as blockchain, are introducing radical changes into the banking sector, optimizing international payments, increasing access to essential financial services, an

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Abdurashidova, Dilfuza. "The Impact of Cryptocurrencies on the Global Economy." European Journal of Management, Economics and Business 1, no. 3 (2024): 201–5. https://doi.org/10.59324/ejmeb.2024.1(3).16.

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Cryptocurrencies, that is, digital financial assets that operate through cryptographic algorithms, are changing the world economy at an accelerated pace since the creation of the first crypto Bitcoin in 2009. It is essential at this point to discuss some key historical facts, technological advancement, and the consequence of cryptocurrencies on world financial structures and stocks. Cryptocurrencies baked by innovative technology, such as blockchain, are introducing radical changes into the banking sector, optimizing international payments, increasing access to essential financial services, an

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Prytula, Anatolii, Vasyl Lutsyk, Aryna Sviatoshniuk, Olena Тkalia, and Kateryna Kalachenkova. "Cryptocurrency in transnational offenses: criminal and civil legal aspects." Revista Amazonia Investiga 10, no. 46 (2021): 209–16. http://dx.doi.org/10.34069/ai/2021.46.10.21.

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The emergence of digital technologies contributed to the emergence and rapid development of digital commerce, and at the same time, the number of electronic payments, the use of digital and virtual currencies increased. The article presents an analysis of the legal nature of such a financial instrument as cryptocurrency, characterizes the distinctive features, highlights the advantages and disadvantages. The purpose of the work is to consider the regulatory legal position of cryptocurrency in the modern world, to highlight the legal practice in cases of the circulation of cryptocurrency, to st

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Ramazonov, Muhammad ali. "The concept and essence of cryptocurrency." Tsul legal report 3, no. 1 (2022): 44–50. http://dx.doi.org/10.51788/tsul.lr.3.1./zbhf6333.

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The relevance of the research topic is related to the distribution and development of a new financial instrument, aimed at studying and developing such issues as the features of the object and subject of crimes committed in the circulation of cryptocurrency in our country and in other countries, international cooperation in the field of cryptocurrency circulation and the experience of foreign countries in this direction. These questions are important not only for understanding the relationship between the use of cryptocurrencies by transnational criminals, but also for finding measures to cont

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Duodu, Christian Budu. "Hedging strategies using Bitcoin futures. This research will Examine how institutional investors use Bitcoin futures to hedge against price volatility in the cryptocurrency market." International Journal Of Novel Research And Development 9, no. 12 (2024): d561 — d576. https://doi.org/10.5281/zenodo.14684634.

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Cryptocurrency markets are renowned for their extreme price volatility, which poses significant risks to investors. This research explores the use of Bitcoin futures as a hedging instrument by institutional investors to mitigate such risks. The study examines the effectiveness of Bitcoin futures in reducing portfolio volatility while maintaining exposure to the cryptocurrency market. By analyzing trading patterns, risk management strategies, and the underlying mechanics of Bitcoin futures contracts, the research highlights how institutional players navigate the complexities of cryptocurrency p

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