MEASURING THE IMPACT OF FINANCIAL REPORTS USEFULNESS TO RATIONALIZE THE INVESTMENT DECISION-MAKING UNDER THE ADOPTION OF BLOCKCHAIN TECHNOLOGY

نوع المستند : المقالة الأصلية

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Sadat Academy for Management Sciences

المستخلص

The adoption of blockchain technology is expected to play a significant role in enhancing the financial reporting system and facilitating investment decision-making. The distinctive characteristics of blockchain technology will greatly influence the transformation of financial reporting, leading to substantial changes in the future. The main objective of the research is to study, analyze, test, and measure the impact of financial reports’ usefulness to rationalize investment decision-making under the adoption of blockchain technology. Using empirical study-based approach on sample ten banks listed in the Egyptian Stock Exchange (EGX). The findings indicated that there is a significant effect between financial reports’ usefulness and rationalizing investment decision-making, and also there is a moderation effect of the blockchain technology on the effect between financial reports’ usefulness and rationalizing investment decision-making. The effect between the financial reports’ usefulness and rationalize investment decision-making based on the value of blockchain, which is represented by value of (1), as (1) expresses the adoption of blockchain technology.

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