October 11, 2025International Journal of Research and Innovation in Social Science

Navigating Accounting for Digital Assets: The Mediating Role of Regulatory Clarity in Enhancing Financial Reporting Quality in Malaysia

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Regulatory clarity enhances financial reporting quality, addressing challenges in accounting for digital assets.
The study reviews 22 peer-reviewed articles, highlighting the need for standardized accounting treatments for effective reporting.
Utilizing a narrative review approach, the study identifies themes around IFRS alignment and the role of transparent regulatory frameworks.
The findings underscore the necessity for Malaysian regulators to provide comprehensive guidance on digital asset accounting.

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Implication

Narrative review explores the impact of regulatory clarity on accounting for digital assets, suggesting improved financial reporting quality in Malaysia.

Cite This Study

Azizan et al. (2025) studied this question.

synapsesocial.com/papers/68e9b1d9ba7d64b6fc132d56 https://doi.org/10.47772/ijriss.2025.909000317

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Implication

Narrative review explores the impact of regulatory clarity on accounting for digital assets, suggesting improved financial reporting quality in Malaysia.

Navigating Accounting for Digital Assets: The Mediating Role of Regulatory Clarity in Enhancing Financial Reporting Quality in Malaysia

Key Points

Discussion

Implication

Cite This Study

Navigating Accounting for Digital Assets: The Mediating Role of Regulatory Clarity in Enhancing Financial Reporting Quality in Malaysia

Key Points

Discussion

Implication

Cite This Study

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