ANGELINE, Y. K. H.; CHIN, W. S.; MELISSA, T. T. T.; SALEH, Z. Accounting Treatments for Cryptocurrencies in Malaysia: The Hierarchical Component Model Approach. Asian Journal of Business and Accounting, [S. l.], v. 14, n. 2, p. 137–171, 2021. DOI: 10.22452/ajba.vol14no2.5. Disponível em: https://ajba.um.edu.my/index.php/AJBA/article/view/24454. Acesso em: 27 feb. 2026.