Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...

Electronic cash refers to a broad category of money that exists solely in digital form and can be used to facilitate peer-to-peer transactions electronically. Unlike e-money, which typically involves ...

In a recent response to an EBA Q&A and with reference to existing ECJ case law, the European Commission has stated that the condition of acceptance in the definition of e-money in the second E-Money ...

E-money development has important yet theoretically ambiguous consequences for monetary policy transmission, because nonbank deposit-taking e-money issuers (EMIs) (e.g., mobile network operators) can ...

In this article I will explore the Electronic Money Directive (EMD) which emerged as a pivotal regulatory framework, guiding the operations of electronic money transactions across the globe. At the ...

In the European Union, the regulation of electronic money (e-money) is a critical topic that bridges the gap between technological innovation and financial security. The legal framework primarily ...