Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in … important that accountants learn about blockchain technology and its opportunities and limitations. This chapter explores … applications of blockchain technology in finance, auditing, financial reporting and supply chain. We first discuss the …

(2013) that describes how economy-wide technology shocks affect the value of organizational capital, an important intangible … technology shock are associated with lower earnings timeliness, particularly for firms with more organizational capital. I also … hypothesize and find that technology shocks are associated with more subsequent goodwill impairment and restructuring, and that …

-cycle fluctuation and economic instability; (iii) A high concentration of advanced technology amplifies economic instability and … technology gaps between firms, but these policies weaken economic stability …

requirements. It is not enough to take into account just these basics components. Technology plays a significant role in company … describing the sustainability of technology, highlights the relationships between the technological aspect of sustainability and …