Abstract This study compares and contrasts US international accounting financial reporting practices for cryptocurrency. We analyze the statements of 40 global companies that have exposure to cryptocurrencies, including cryptocurrency purchases, mining, payments, trading, investments in ICOs early-stage blockchain ventures. document inconsistency between Generally Accepted Accounting Principles...

In this fast-growing world, money has become a dominant asset. As the technology evolved, new way of transfer arose named Cryptocurrency. Cryptocurrency, also known as crypto, is digital currency and no physical form. Cryptocurrency trending in finance technical fields. It very popular among investors well. There various cryptocurrency available market with different price properties. The objec...

We develop and make available a new Cryptocurrency Uncertainty Index (UCRY) based on news coverage. Our UCRY captures two types of the uncertainty: cryptocurrency price uncertainty (UCRY Price) policy Policy). show that constructed index has distinct movements around major events in space. suggest this beyond Bitcoin, can be used for academic, policy, practice-driven research.

A growing body of research on Bitcoin and other permissionless cryptocurrencies that utilize Nakamoto’s blockchain has shown that they do not easily scale to process a high throughput of transactions, or to quickly approve individual transactions; blocks must be kept small, and their creation rates must be kept low in order to allow nodes to reach consensus securely. As of today, Bitcoin proces...

Filecoin is a distributed electronic currency similar to Bitcoin. Unlike Bitcoin’s computation-only proof-of-work, Filecoin’s proof-of-work function includes a proof-of-retrievability component, which requires nodes to prove they store a particular file. The Filecoin network forms an entirely distributed file storage system, whose nodes are incentivized to store as much of the entire network’s ...