A RESEARCH NOTE ON TEXTUAL DISCLOSURES ABOUT BLOCKCHAIN TECHNOLOGY IN 10-KS

Authors

  • Benjamin P. Foster University of Louisville
  • Hua Christine Xin University of South Alabama

DOI:

https://doi.org/10.60154/jaepp.2022.v23n1p1

Keywords:

Blockchain, 10-K Disclosures, Disruptive Technology

Abstract

Fiscal year-end 2018 and 2019 10-Ks filed with the SEC provide evidence of increasing use of blockchain technology by companies, but do not indicate an immediate disruptive revolution. In recent years, several large companies that were identified as using blockchain technology in business publications and press releases did not mention their efforts in their 10-Ks. This omission may reveal that information about leading-edge technological applications is not being properly discussed and disclosed in 10-K filings.

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Published

2022-03-15

How to Cite

Foster, B. P., & Xin, H. C. (2022). A RESEARCH NOTE ON TEXTUAL DISCLOSURES ABOUT BLOCKCHAIN TECHNOLOGY IN 10-KS. Journal of Accounting, Ethics & Public Policy, JAEPP, 23(1), 1. https://doi.org/10.60154/jaepp.2022.v23n1p1

Issue

Vol. 23 No. 1 (2022): Journal of Accounting, Ethics & Public Policy, JAEPP

Section

Articles

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