REAL-TIME FINANCIAL REPORTING IN THE DIGITAL ECONOMY: MECHANISMS AND IMPLICATIONS

Traditional financial reporting is undergoing a radical transformation due to the digital economy. This article explores the mechanisms of Real-Time Financial Reporting (RTFR), focusing on the integration of AI, Cloud Computing, and Blockchain. The research assesses how instantaneous data availability impacts corporate transparency and decision-making. The results suggest that while RTFR significantly reduces information asymmetry and operational delays, it introduces new challenges in cybersecurity and data governance.