{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,8]],"date-time":"2026-05-08T15:38:49Z","timestamp":1778254729992,"version":"3.51.4"},"reference-count":0,"publisher":"The International Journal of Digital Accounting Research","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["IJDAR"],"abstract":"<jats:p>We employed a systematic literature review (SLR) to map the intellectual landscape of stablecoin research, categorising it into five critical areas: stability and volatility; use as a safe haven, hedge, or diversifier; the effects of stablecoin events on other cryptocurrencies; financial collapses of stablecoins; regulatory challenges. By investigating price stability mechanisms and factors leading to volatility, our study highlights how stablecoins interact with the broader financial market. We also explored their role in investment portfolios, the repercussions of their transaction activities on the crypto ecosystem, and the systemic risks leading to their collapse. Furthermore, we delved into the regulatory frameworks governing stablecoins, emphasising the evolving challenges and opportunities for regulatory integration. We identified significant research gaps, such as inconsistencies in stablecoin pricing data and undefined events affecting volatility changes. The SLR\u2019s limitations include potential bias from the selected literature, suggesting future expansions to include more databases for a broader, more inclusive review. We concluded by proposing future research directions, focusing on stablecoins in business applications and the tax implications of their use, which are crucial for understanding their potential impact on global financial practices. Our investigation underscores the need for comprehensive studies on stablecoins, especially concerning their operational integration and tax-related policies in digital transactions.<\/jats:p>","DOI":"10.4192\/1577-8517-v25_3","type":"journal-article","created":{"date-parts":[[2025,5,19]],"date-time":"2025-05-19T18:22:43Z","timestamp":1747678963000},"page":"71-101","source":"Crossref","is-referenced-by-count":1,"title":["From instability to regulation: A systematic literature review on stablecoins"],"prefix":"10.4192","author":[{"name":"University of Aveiro","sequence":"first","affiliation":[]},{"given":"Rubens","family":"Moura de Carvalho","sequence":"first","affiliation":[]},{"given":"Helena","family":"Coelho In\u00e1cio","sequence":"additional","affiliation":[]},{"name":"ISCA-UA, University of Aveiro & GOVCOPP","sequence":"additional","affiliation":[]},{"given":"Rui Pedro","family":"Figueiredo Marques","sequence":"additional","affiliation":[]},{"name":"ISCA-UA, University of Aveiro & GOVCOPP","sequence":"additional","affiliation":[]}],"member":"2704","published-online":{"date-parts":[[2025,5,19]]},"container-title":["The International Journal of Digital Accounting Research"],"original-title":[],"deposited":{"date-parts":[[2025,5,19]],"date-time":"2025-05-19T18:22:43Z","timestamp":1747678963000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.ijdar.org\/10.4192\/1577-8517-v25_3.pdf"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,5,19]]},"references-count":0,"URL":"https:\/\/doi.org\/10.4192\/1577-8517-v25_3","relation":{},"subject":[],"published":{"date-parts":[[2025,5,19]]}}}