Publication details
Financial Reporting of Traditional Cryptocurrencies from the Perspective of Millennials: Evidence from the Czech Republic (UNDER REVIEW)
| Authors | |
|---|---|
| Year of publication | 2021 |
| Type | Article in Periodical |
| Magazine / Source | International Journal of Digital Accounting Research |
| MU Faculty or unit | |
| Citation | |
| Keywords | asset class; cryptocurrencies; perception; financial reporting; accounting classification; questionnaire |
| Description | 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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