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Keywords: Information capability
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1531–1552.
Published: 20 March 2025
... volume is a proxy for blockchain-based cryptocurrency and Coin Dance provides data. Pooled ordinary least squares (OLS) regression and quantile regression show that Bitcoin volume decreases ARL, resulting in higher information capabilities even in structured auditing. The ARL is also less prominent...
