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Bitcoin – Its Economics for Financial Reporting

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  • Boon Seng Tan
  • Kin Yew Low

Abstract

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Suggested Citation

  • Boon Seng Tan & Kin Yew Low, 2017. "Bitcoin – Its Economics for Financial Reporting," Australian Accounting Review, CPA Australia, vol. 27(2), pages 220-227, June.
  • Handle: RePEc:bla:ausact:v:27:y:2017:i:2:p:220-227
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    File URL: http://hdl.handle.net/10.1111/auar.2017.27.issue-2
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    Cited by:

    1. Cynthia W. Cai & Martina K. Linnenluecke & Mauricio Marrone & Abhay K. Singh, 2019. "Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific," Abacus, Accounting Foundation, University of Sydney, vol. 55(4), pages 709-733, December.
    2. Parthajit Kayal & Purnima Rohilla, 2021. "Bitcoin in the economics and finance literature: a survey," SN Business & Economics, Springer, vol. 1(7), pages 1-21, July.
    3. Alsalmi, Noora & Ullah, Subhan & Rafique, Muhammad, 2023. "Accounting for digital currencies," Research in International Business and Finance, Elsevier, vol. 64(C).
    4. Maghyereh, Aktham & Abdoh, Hussein, 2021. "Time–frequency quantile dependence between Bitcoin and global equity markets," The North American Journal of Economics and Finance, Elsevier, vol. 56(C).
    5. D. Larry Crumbley & Donald L. Ariail & Amine Khayati, 2023. "How Should Cryptocurrencies Be Defined and Reported? An Exploratory Study of Accounting Professor Opinions," JRFM, MDPI, vol. 17(1), pages 1-18, December.
    6. Shahzad, Syed Jawad Hussain & Bouri, Elie & Roubaud, David & Kristoufek, Ladislav & Lucey, Brian, 2019. "Is Bitcoin a better safe-haven investment than gold and commodities?," International Review of Financial Analysis, Elsevier, vol. 63(C), pages 322-330.
    7. Nicolette Klopper & Sophia Magaretha Brink, 2023. "Determining the Appropriate Accounting Treatment of Cryptocurrencies Based on Accounting Theory," JRFM, MDPI, vol. 16(9), pages 1-16, August.
    8. Erica Pimentel & Emilio Boulianne, 2020. "Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities," Accounting Perspectives, John Wiley & Sons, vol. 19(4), pages 325-361, December.

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