Yan, Huqin; Yan, Kejia; Gupta, Rakesh - In: Journal of risk and financial management : JRFM 15 (2022) 4, pp. 1-25
This is the first survey conducted in China on the holding of cryptocurrencies. Although cryptocurrencies have existed in the world for more than a decade, because the exchange of cryptocurrencies is banned in China, there is no guidance on the holding of cryptocurrencies in China's accounting...