Concepedia

Aggregate Accounting

Aggregate Accounting is a partnership accounting method that combines the financial results and capital accounts of all partners into a single collective entity for reporting purposes, without maintaining separate records for individual partners’ equity contributions and distributions.

33

Publications

3K

Citations

57

Authors

48

Institutions

Publications per year

2017–2026

7

Parents

Publications

33

Corporate Incentives for Hedging and Hedge Accounting

Peter M. DeMarzo, Darrell Duffie · Review of Financial Studies · 1995 · 777 citations

, , +14

Aggregate accounting earnings can explain most of security returns

Peter D. Easton, Trevor S. Harris, James A. Ohlson · Journal of Accounting and Economics · 1992 · 458 citations

, , +12

How Do You Measure a “Technological Revolution”?

Carol Corrado, Charles R. Hulten · American Economic Review · 2010 · 441 citations

, , +17

Earnings management and accounting income aggregation

John Jacob, Bjørn Jorgensen · Journal of Accounting and Economics · 2007 · 242 citations

, , +13

“Big Data”: A new twist to accounting

Diane J. Janvrin, Marcia Weidenmier Watson · Journal of Accounting Education · 2017 · 155 citations

, , +13

1–5 of 33

Authors

57

  1. PN
    Panos N. Patatoukas

    University of California, Berkeley, United States

    3 publications · 224 citations

    3

    h-index

  2. YK
    Yaniv Konchitchki

    University of California, Berkeley, United States

    2 publications · 190 citations

    2

    h-index

  3. RB
    Ray Ball

    University of Chicago, United States

    2 publications · 107 citations

    2

    h-index

  4. DD
    Darrell Duffie

    Stanford University, United States

    2 publications · 841 citations

    2

    h-index

  5. BJ
    Bjørn Jorgensen

    London School of Economics and Political Science, United Kingdom

    2 publications · 256 citations

    2

    h-index

1–5 of 57

Institutions

48

  1. University of California, Berkeley

    Berkeley, United States

    3 h-index

    5 publications

    414 citations

  2. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    841 citations

  3. Columbia University

    New York, United States

    2 h-index

    3 publications

    1.2K citations

  4. University of Hong Kong

    Pok Fu Lam, Hong Kong

    2 h-index

    3 publications

    41 citations

  5. The University of Texas at Dallas

    Richardson, United States

    2 h-index

    2 publications

    31 citations

  6. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    107 citations

  7. University of Colorado Boulder

    Boulder, United States

    2 h-index

    2 publications

    326 citations

  8. Rutgers Sexual and Reproductive Health and Rights

    Utrecht, Netherlands

    1 h-index

    1 publications

    58 citations

1–8 of 48

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 245 citations

    7

    h-index

  2. Review of Income and Wealth

    2 publications · 29 citations

    2

    h-index

  3. Journal of Accounting and Economics

    2 publications · 700 citations

    2

    h-index

  4. Journal of Accounting Research

    JAR · 2 publications · 38 citations

    2

    h-index

  5. Review of Accounting Studies

    2 publications · 51 citations

    2

    h-index

1–5