Concepedia

Balance Sheet Recognition

Balance Sheet Recognition is the formal accounting process, classified under share-based payment reporting, that identifies and records the financial impact of equity instruments issued to employees or third parties as liabilities or equity on the entity's balance sheet at their fair value on the grant date, adjusted for expected forfeitures and vesting conditions.

11

Publications

602

Citations

23

Authors

14

Institutions

Publications per year

2017–2026

5

Parents

Publications

11

Operating Lease Accounting and the Market's Assessment of Equity Risk

Kirsten Ely · Journal of Accounting Research · 1995 · 211 citations

, , +17

Moving the Conceptual Framework Forward: Accounting for Uncertainty

Richard Barker, Stephen H. Penman, Thomas J. Linsmeier et al. · Contemporary Accounting Research · 2019 · 100 citations

, , +12

Accounting for intangible assets: suggested solutions

Richard Barker, Andrew Lennard, Stephen H. Penman et al. · Accounting and Business Research · 2021 · 64 citations · Full text

, , +17

Using public private partnerships to achieve value for money in the delivery of healthcare in Australia

Linda English · International Journal of Public Policy · 2005 · 42 citations

, , +17

The Real Effects of Financial Statement Recognition: Evidence from Corporate Credit Ratings

Riddha Basu, James P. Naughton · Management Science · 2020 · 42 citations

, , +17

1–5 of 11

Authors

23

  1. RB
    Richard Barker

    University of Oxford, United Kingdom

    3 publications · 191 citations

    3

    h-index

  2. SH
    Stephen H. Penman

    Columbia University, United States

    3 publications · 191 citations

    3

    h-index

  3. AT
    Alan Teixeira

    University of Oxford, United Kingdom

    2 publications · 91 citations

    2

    h-index

  4. KE
    Kirsten Ely

    Emory University, United States

    1 publications · 211 citations

    1

    h-index

  5. AL
    Andrew Lennard

    Amgen (United Kingdom), United Kingdom

    1 publications · 64 citations

    1

    h-index

1–5 of 23

Institutions

14

  1. Columbia University

    New York, United States

    4 h-index

    5 publications

    238 citations

  2. University of Oxford

    Oxford, United Kingdom

    3 h-index

    3 publications

    191 citations

  3. University of Wisconsin–Madison

    Madison, United States

    1 h-index

    1 publications

    100 citations

  4. Cornell University

    Ithaca, United States

    1 h-index

    1 publications

    26 citations

  5. University of Washington

    Seattle, United States

    1 h-index

    1 publications

    20 citations

  6. Science Oxford

    Oxford, United Kingdom

    1 h-index

    1 publications

    64 citations

  7. Frankfurt School of Finance & Management

    Frankfurt am Main, Germany

    1 h-index

    3 publications

    84 citations

  8. Deloitte (United Kingdom)

    London, United Kingdom

    1 h-index

    1 publications

    64 citations

1–8 of 14

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 75 citations

    3

    h-index

  2. International Journal of Public Policy

    IJPP · 1 publications · 42 citations

    1

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 1 publications · 11 citations

    1

    h-index

  4. Journal of Accounting and Economics

    1 publications · 26 citations

    1

    h-index

  5. Logistics and transportation review

    1 publications · 31 citations

    1

    h-index

1–5