categorize the disclosures into cryptocurrency- and other blockchain-related disclosures, the result only holds for other … blockchain-related disclosures. In addition, for cryptocurrency-disclosing firms that actually hold cryptocurrencies, these …We examine the firm value relevance of blockchain technology–related disclosures in 10-K filings, proxying for the …

individual clients). So, when disputes arise, there is frequently no easy answer.This Article charts the use of blockchain … significant impediment to the application of blockchain technology to corporate recordkeeping and capital markets. Third, it … blockchain technology because it enables corporate choice and facilitates efforts by private actors to assess the viability of …

results suggest that cryptocurrency markets rely on regulated financial institutions to operate and that these markets are …