On February 23, 2022, the European Commission presented a proposal for the Data Act. This regulation is intended to regulate access to and use of data in the European Union in the future. It includes requirements for data transfer to users of products and services that produce data, to...

In May 2021, the UK National Health Service (NHS) proposed a scheme-called General Practice Data for Planning Research (GPDPR)-for sharing patients' data. Under that system, a patient who does not wish to participate must actively opt out of their data being shared with third parties for...

Im Zuge der fortschreitenden Digitalisierung steigt die Menge an Daten, die u. a. durch Maschinen, Sensoren oder Webseiten entstehen und systematisch gespeichert werden können, rasant an. Damit steigt auch das unternehmerische Potenzial, Daten gewinnbringend für die Entwicklung neuer oder die...

The Digital Economy and International Trade, authored by an eminent specialist in transnational commercial and private law, is a timely book exploring a developing and evolving area of law related to the role of the digital economy in international trade, making a direct call for the need to...

Payment systems, and interoperation within and between them, are complicated, making analysis and dialogue among analysts, technologists, and members of the public challenging. Given the emergence of new payment mechanisms, like CBDC and private digital currency, these discussions are...

The size and composition of the 10-K file have changed dramatically since the mandatory adoption of XBRL. We re-examine 10-K file size as a readability proxy by decomposing 10-K file size into its main components, which include XBRL, processed XBRL (a twin to XBRL that allows XBRL information to...

This paper analyzes accounting publications of the largest publisher by accounting journals, to evaluate the coverage of accounting directions, and indicate the current popularity of International Financial Reporting Standards (IFRS), eXtensible Business Reporting Language (XBRL), and blockchain...