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Using smart contracts to establish decentralized accounting contracts : an example of revenue recognition

Chou, Chi-Chun; Hwang, Nen-Chen Richard; Schneider, Gary P. - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 3, pp. 17-52

Persistent link: https://www.econbiz.de/10012793293

Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies

Yen, Ju-Chun; Wang, Tawei - In: International journal of accounting information systems 40 (2021), pp. 1-21

Persistent link: https://www.econbiz.de/10012502368

Opportunities or challenges? : audit risk and blockchain disclosures in 10-K filings

Huang, Feiqi; Wang, Tawei; Yen, Ju-Chun - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 131-158

Persistent link: https://www.econbiz.de/10014536435

Chain of values : examining the economic impacts of blockchain on the value-added tax system

Cho, Soohyun; Lee, Kyungha; Cheong, Arion; No, Won Gyun; … - In: Journal of management information systems : JMIS 38 (2021) 2, pp. 288-313

Persistent link: https://www.econbiz.de/10012624125

Stock Price Relevance of Voluntary Disclosures about Blockchain Technology and Cryptocurrencies

Yen, Ju-Chun - 2019

We examine the firm value relevance of blockchain technology–related disclosures in 10-K filings, proxying for the involvement of firms in the trending technology and its applications. Using textual analysis to quantify blockchain-related disclosures, we first show that blockchain...

Persistent link: https://www.econbiz.de/10012859253