Contingent Liabilities
Contingent Liabilities is a type of public liability in the fields of public debt and public expenditure in which the government’s obligation to make payments arises only if specified uncertain future events occur, so that the existence or amount of the obligation remains a possible rather than an actual recognized debt at the time of reporting.
528
Publications
34.9K
Citations
847
Authors
466
Institutions
Publications per year
2017–2026
56
Children
Accounting For Contingent LiabilitiesBank Resolution CostsContingent Claims AnalysisDeposit Insurance LiabilitiesFinancial Sector Bailout CostsGovernment Balance Sheet RiskGuarantee Fee PricingPublic Private Partnership Contingent LiabilitiesPublic-private Partnership Fiscal RiskState-owned Enterprise Liabilities
528
The pricing of discretionary accruals
K.R. Subramanyam · Journal of Accounting and Economics · 1996 · 1.7K citations
New Evidence on the Money's Worth of Individual Annuities
Olivia S. Mitchell, James M. Poterba, Mark J. Warshawsky et al. · American Economic Review · 1999 · 822 citations
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466
KU Leuven
Leuven, Belgium
18 h-index
39 publications
1.4K citations

International Monetary Fund
Washington D.C., United States
16 h-index
27 publications
1.7K citations

National Bureau of Economic Research
Cambridge, United States
11 h-index
17 publications
1.7K citations
University of Illinois Urbana-Champaign
Urbana, United States
10 h-index
14 publications
314 citations
Columbia University
New York, United States
9 h-index
13 publications
743 citations
Federal Reserve
Washington D.C., United States
8 h-index
11 publications
738 citations
University of Pennsylvania
Philadelphia, United States
8 h-index
9 publications
1.4K citations

University of Amsterdam
Amsterdam, The Netherlands
8 h-index
10 publications
515 citations
1–8 of 466
38 publications · 1.9K citations
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Repository · 60 publications · 1.9K citations
24
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19 publications · 1.5K citations
17
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15 publications · 1.4K citations
15
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Repository · 11 publications · 765 citations
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