Download This PaperA Research Note on Textual Disclosures about Blockchain Technology in 10-Ks
Journal of Accounting, Ethics and Public Policy 23(1): 1-11 (2022)
11 Pages Posted: 30 Jan 2022
Date Written: January 25, 2022
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.
Keywords: Blockchain, 10-K Disclosures, Disruptive Technology
JEL Classification: G38, M40, O31, O32, O33
Suggested Citation: Suggested Citation