In a recent survey of academic research, Fintech topics broadly classified as cryptocurrency studies, were by far the most researched topics in the social sciences. What is perhaps surprising is that even though cryptocurrencies rely on a distributed accounting ledger technology, relatively few...

Introduction -- Theoretical Framework of Value Relevance -- Disclosure Theories -- Textual Analysis -- Measures in Finance and Accounting -- The Value Relevance of Textual Analysis -- Empirical Analysis of the Annual Reports -- Conclusion.