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A research note on textual disclosures about blockchain technology in 10-Ks

Journal of Accounting, Ethics and Public Policy. January 30, 2022

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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.