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Cybersecurity and Blockchain Impacts on Value Creation Process:Empirical Evidences From Non-financial Disclosure
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作者 Manuel De Nicola christo delightson david raja 《Journal of Modern Accounting and Auditing》 2022年第6期251-263,共13页
As per the current trend,the digital transformation and the elements and technologies associated with it are growing for the better defense of the company itself.As the IR reports are getting common among many in the ... As per the current trend,the digital transformation and the elements and technologies associated with it are growing for the better defense of the company itself.As the IR reports are getting common among many in the recent years,this research would be useful to identify the fairness of the company disclosures.For this purpose,this research has adopted a methodology of content analysis focusing on the telecommunication industries that are situated in the different parts of the globe to extract the depth of disclosures made by the sampled industries in the years 2020 and 2021 focusing only on the DT dimensions namely cybersecurity and blockchain. 展开更多
关键词 CYBERSECURITY blockchain value creation non-financial disclosure integrated report telecommunications International Integrated Reporting Council(IIRC)
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