Enhancing Financial Statement Quality With Blockchain Technology

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Date

2024-12-15

Journal Title

Journal ISSN

Volume Title

Publisher

جامعة الوادي University of Eloued

Abstract

This study examines how blockchain can be linked to financial statements, including the income statement, balance sheet, statement of changes in equity, and statement of cash flows. The study sample included banks, financial institutions, and stock exchange intermediaries in Algeria. The results showed that factors such as security, privacy, transparency, auditability, immutability, cost reduction, real-time transactions, and flexibility are likely to influence the adoption of blockchain technology, which can have a positive impact on financial performance and competitive advantage for banks.

Description

Keywords

blockchain, financial statements, audit, Distributed Ledger Technology

Citation

Azzoune, Nabila. Meghdouri ,Chahrazed . Enhancing Financial Statement Quality With Blockchain Technology . AL-Manhel Economique. Vol. 07. N. 02. 15 December 2024. faculty of economie commercial and management sciences. university of el oued .

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