參考文獻 |
Adhami, S., Giudici, G., and Martinazzi, S. 2018. Why do businesses go crypto? An empirical
analysis of initial coin offerings, Journal of Economics and Business, (forthcoming).
Ahlers, G. K. C., Cumming, D, Gunther. D., and Schweizer, D. 2015. Signaling in equity
crowdfunding. Entrepreneurship: Theory and Practice, 39, 955-980.
Amsden, R., and Schweizer, D. 2018. Are blockchain crowdsales the new “gold rush”? Success
determinants of initial coin offerings. Working paper.
Blackwell, D. W., Noland. T. R., and Winters, D. B. 1998. The value of auditor assurance:
evidence from loan pricing, Journal of Accounting Research, 36, 57-70.
Blaseg, D. 2018. Dynamics of voluntary disclosure in the unregulated market of initial coin
offerings. Working paper (Goethe University Frankfurt).
Cao, J., Xia, T., Li, J., Zhang, Y., Tang, S. 2009. A density-based method for adaptive LDA
model selection. Neurocomputing, 72, 1775-1781.
Clayton, J. 2017. Statement on cryptocurrencies and initial coin offerings. Available at:
https://www.sec.gov/news/public-statement/statement-clayton-2017-12-11. Accessed:
May 12, 2021.
Cohney, S., Hoffman, D. A., Sklaroff, J. and Wishnick, D. 2019. Coin-operated capitalism.
Columbia Law Review, 119, 591-676.
Dai, J., Vasarhelyi, M. A. 2017. Toward blockchain-based accounting and assurance. Journal
of Information Systems, 31, 5-21.36
Feng, C., Li, N., Wong, M. H. F., and Zhang, M. 2018. Initial coin offerings, blockchain
technology, and white paper disclosures. Working paper (University of British Columbia
and University of Toronto).
Feuerriegel, S., Ratku, A., Neumann, D. 2016. Analysis of how underlying topics in financial
news affect stock prices using latent dirichlet allocation, Hawaii International Conference
on System Sciences, 49, 1072-1081.
Fisch, C. 2019. Initial coin offerings (ICOs) to finance new ventures. Journal of Business
Venturing, 34, 1-22.
Francis, J., Nanda, D. and Olsson, P. 2008. Voluntary disclosure, earnings euality, and cost of
capital. Journal of Accounting Research, 41, 53-99.
Hand, J. R. M., Holthausen, R. W., and Leftwich, R. W.. 1992. The effect of bond rating agency
announcements on bond and stock prices. The Journal of Finance, 47, 733-752.
Healy, P. M., Palepu, K. 2000. Information asymmetry, corporate disclosure and the capital
markets: a review of the empirical disclosure literature. JAE Rochester Conference, 31,
405-440.
Hruschka, H. 2016. Hidden variable models for market basket data. Working paper (University
of Regensburg).
Howell, S. T., Niessner, M., and Yermack, D. 2019. Initial coin offerings: financing growth
with cryptocurrency token sales. Working paper (National Bureau of Economic Research).
Kaal, W. A., and Dell’Erba, M. 2017. Initial coin offerings: emerging practices, risk factors,
and red flags. Social Science Research Network.
Konstantinidis, I., Siaminos. G, Timplalexis, C., Zervas, P., Peristeras,V ., and Decker, S. 2018.
Blockchain for business applications: a systematic literature review. Business Information
Systems, 384-399.37
Lambert, R. A., Leuz, C., and Verrecchia, R. E. 2011. Information asymmetry, information
precision, and the cost of capital. Review of Finance, 16, 1-29.
Lang, M., Lins, K. V., and Maffett, M. 2012. Transparency, liquidity, and valuation:
international evidence on when transparency matters most. Journal of Accounting
Research, 50, 729-774.
Lauren, B., Moro, A. 2018. What makes an ICO successful? An investigation of the role of ICO
characteristics, team quality and market sentiment. Social Science Research Network.
Lee, D. K. C., Guo, L., and Wang, Y. 2018. Cryptocurrency: a new investment opportunity?
Journal of Alternative Investments, 20, 16-40.
Loughran, T., and McDonald. B. 2013. IPO first-day returns, offer price revisions, volatility,
and form S-1 language. Journal of Financial Economics, 109, 307-326
Mattke, J., Maier, C., Hund, A., Weitzel, T. 2019. How an enterprise blockchain application in
the U.S. pharmaceuticals supply chain is saving lives. MIS Quarterly Executive, 18, 245-
261.
Nguyen, T, Shirai K, Velcin J. 2015. Sentiment analysis on social media for stock movement
prediction. Expert Systems with Applications, 42, 9603-9611.
Pflugrath, G., Roebuck, P., and Simnett, R. 2011. Impact of assurance and assurer’s
professional affiliation on financial analysts’ asessment of credibility of corporate social
responsibility information. Auditing: A Journal of Practice and Theory, 30, 239-254.
Pröllochs, N., Feuerriegel, S. 2020. Business analytics for strategic management: identifying
and assessing corporate challenges via topic modeling. Information and Management, 57,
103070.
Pilkington, M. 2016. Blockchain technology: principles and applications. Research Handbook
on Digital Transformations, 225-253.38
Reisenbichler, M., Reutterer, T. 2019. Topic modeling in marketing: recent advances and
research opportunities. Journal of Business Economics, 89, 327-356.
Rhue, L. 2018. Trust is all you need: an empirical exploration of initial coin offerings (ICOs)
and ICO reputation scores. Social Science Research Network.
Roosenboom, P. de Jong, A., and van der Kolk, T. 2018. What determines success in initial
coin offerings? Venture Capital, 22, 161-183.
Ruce P. 2011. Anti-money laundering: the challenges of know your customer legislation for
private bankers and the hidden benefits for relationship management (‘the bright side of
knowing your customer’). Bank Law Journal, 128, 548-564
Samieifar, S., Baur, D. G.2021. Read me if you can! An analysis of ICO white papers. Finance
Research Letters, 38, 101427.
Shepherd, M. 2019. ICO statistics: Funding, investment, and best ICOs. Available at:
https://www.fundera.com/resources/ico-statistics. Accessed: May 12, 2021.
Shifflett, S., and Jones, C. 2018. Buyer beware: hundreds of bitcoin wannabes show hallmarks
of fraud. Available at: https://www.wsj.com/articles/buyer-beware-hundreds-of-bitcoinwannabes-show-hallmarks-of-fraud-1526573115. Accessed: May 12, 2021.
Sievert, C., Shirley, K. E. 2014. LDAvis: a method for visualizing and interpreting topics.
Proceedings of the Workshop on Interactive Language Learning, Visualization, and
Interfaces, 63-70.
Steves, M. 2018. Crypto currency and blockchain technology: a decentralized future. RBC
Capital Markets Equity Research.
Stiglitz, J. E. 2002. Information and the change in the paradigm in economics. American
Economic Review, 92, 460-501.
Spence, M. 1973. Job market signaling. The Quarterly Journal of Economics, 87, 355-374.39
Trusov M, Ma L, Jamal Z . 2016. Crumbs of the cookie: user profling in customer-base analysis
and behavioral targeting. Marketing Science, 35, 405-426
Yen, J. C., Wang, T. W., and Chen, Y. H. 2021. Different is better: how unique initial coin
offering language in white papers enhances success. Accounting & Finance, (forthcoming).
Yen, J. C and Wang T. W. 2021. Stock price relevance of voluntary disclosures about
blockchain technology and cryptocurrencies. International Journal of Accounting
Information Systems, 40, 100499 |