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Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models
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References

  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
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  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
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  • 2018Price manipulation in the Bitcoin ecosystem746 cited
  • 1995Measuring Business Cycles Approximate Band-Pass Filters for Economic Time Series729 cited
  • 1999Is comprehensive income superior to net income as a measure of firm performance?466 cited
  • 1997A Divisible Search Model of Fiat Money385 cited
  • 2006The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly369 cited
  • 2007The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective301 cited
  • 2009Usefulness of comprehensive income reporting in Canada254 cited
  • 2006Is Comprehensive Income Useful?219 cited
  • 2007Standard-setting measurement issues and the relevance of research137 cited
  • 2009Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger130 cited
  • 2012Academic Research and Standard Setting: The Case of Other Comprehensive Income

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120 cited
  • 2016Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components112 cited
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    • 2023Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency19 cited
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