# kaal:claim:4033886-003

**Claim.** Although many traditional assets also resist full assessment, the absence of established pricing standards for digital assets makes the loss of valuation accuracy for financial reporting worse than in traditional markets.

**Type.** mechanism  **Support.** argued

**Holds when.**

- financial reporting context

**Source quote.**

> While many traditional assets also cannot be fully assessed, the lack of valuation accuracy for financial reporting is exacerbated by the lack of established pricing standards for digital assets.

**From.** Wulf A. Kaal, Samuel Evans, Hayley Howe, *Digital Asset Valuation* (2022), I. Introduction, page 3

**Cite as.** Wulf A. Kaal, Samuel Evans, Hayley Howe, Digital Asset Valuation (2022). SSRN: https://ssrn.com/abstract=4033886

**Verify.** sha256 of source PDF `52ba05b1292b1be4bfaf1ee5cf56b14fea9c196d870603e794d7ee316df129bd` at https://raw.githubusercontent.com/wulfkaal/Academic-Papers/main/papers/pdf/Kaal%20et%20al.%20-%202022%20-%20Digital%20Asset%20Valuation.pdf

**Failure mode.** missing pricing standards  (family: valuation-and-pricing-failure)

**Topics.** disclosure, economics

**Keywords.** financial-reporting, pricing-standards, valuation-accuracy, digital-assets

**Canonical form.** This markdown file is the canonical hashed representation of the claim. Its sha256 is the content hash used for attestation.