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Record W3043860071 · doi:10.1111/1911-3838.12243

Risks and Benefits of Initial Coin Offerings: Evidence from impak Finance, a Regulated ICO<sup>*</sup>

2020· article· en· W3043860071 on OpenAlex
Emilio Boulianne, Mélissa Fortin

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueAccounting Perspectives · 2020
Typearticle
Languageen
FieldComputer Science
TopicBlockchain Technology Applications and Security
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessInsiderContext (archaeology)FinanceKey (lock)Computer securityPolitical scienceComputer science

Abstract

fetched live from OpenAlex

ABSTRACT This study provides a better understanding of the business and the regulated environment surrounding initial coin offerings (ICOs). An ICO is a call for funding to raise funds through a blockchain, where cryptoassets are issued. Key stakeholders involved are the firms launching ICOs, the investors, and the financial regulators. We conducted a case study of a firm that launched an ICO, impak Finance, the first regulated ICO in Canada. Based on the interviews of key respondents, we developed a framework identifying the main risks and benefits for firms to performing an ICO, showing differences between unregulated and regulated ICOs. Our study makes a number of research and practical contributions. First, we document the case of the first regulated ICO in Canada. The interviews conducted provided access to privileged insider information. Second, very few studies have been conducted on the impact of blockchains as a financing vehicle. ICOs using blockchains may be disruptive not only from a technology standpoint but also from a financial standpoint. While the possible applications of blockchains are unknown to us to date, we do know that blockchains have the potential to challenge the traditional financial system monitored by financial regulators. Last, the study identifies, through a framework, the risks and benefits of performing an ICO in an unregulated versus a regulated context, which has practical implications for firms operating in the fintech space. We trust that this framework will be useful for firms using ICOs, for investors, and for financial regulators.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.503
Threshold uncertainty score0.665

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.036
GPT teacher head0.285
Teacher spread0.249 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it