The Impact of Blockchain Technology on the Quality of Digital Financial Reporting for Economic Entities

Abstract

This study aims to examine the impact of Blockchain technology on the quality of digital financial reporting within economic entities. It highlights the role of Blockchain characteristics—such as transparency, security, decentralization, and real-time data processing—in enhancing the reliability and relevance of financial information and reducing errors and manipulation. The study adopts an integrated methodological approach combining theoretical analysis with empirical investigation, where the effect of Blockchain adoption is measured using quantitative indicators and statistical analysis. The findings reveal a significant and positive impact of Blockchain technology on improving the qualitative characteristics of digital financial reporting, particularly faithful representation and relevance, thereby supporting more efficient financial decision-making.