Financial Reporting of Traditional Cryptocurrencies from the Perspective of Millennials: Evidence from the Czech Republic (UNDER REVIEW)

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HAMPL Filip LÁNCOŠOVÁ Elena

Rok publikování 2021
Druh Článek v odborném periodiku
Časopis / Zdroj International Journal of Digital Accounting Research
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Klíčová slova asset class; cryptocurrencies; perception; financial reporting; accounting classification; questionnaire
Popis For accounting units, traditional cryptocurrencies represent assets and should be faithfully presented in financial statements. However, the accounting classification of traditional cryptocurrencies for financial reporting purposes is still a discussed issue among academics, practitioners and accounting standard-setters. Therefore, the aims of this paper are to contribute to the discussion by looking at the issue from the perspective of millennials, young future economists; to examine and assess their view on financial reporting of acquired and mined traditional cryptocurrencies; and also to examine whether their attitudes are influenced by their perception of traditional cryptocurrencies and their sociodemographic characteristics.
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