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Metanat Aliyeva

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Review Open access Sep 2026

The Impact of Blockchain Technologies on Financial Reporting

Blockchain technology, one of the most widely discussed digital innovations of the past decade, is reshaping the conceptual foundations of financial reporting systems. This article systematically examines the impact of blockchain technology on the preparation, presentation, and audit of financial statements. The study...

Mehriban Imanova, Metanat Aliyeva · 0 citations

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