Examining the Influence of Bitcoin Market Cycles on Earnings Reporting Behavior in Firms with Cryptocurrency Exposure

Description

This dataset contains resources intended to examine the impact of Bitcoin market cycles and other variables connected to accruals-based earnings management. Financial data for each sample was obtained from the LSEG Repository, while information on Bitcoin exposures was sourced from publicly accessible resources, including Bitcoin holdings tracking websites, company disclosures, and official news. This data is made available as supplementary files to facilitate the replication of research findings about the impact of cryptocurrencies on earnings management.

Institutions

• Binus University

  Jakarta, Jakarta

Categories

Licence