Concepedia

Entity Accounting

Entity Accounting is a partnership accounting method that treats the partnership as a separate legal and accounting entity from its partners, requiring the recognition, measurement, and reporting of assets, liabilities, revenues, and expenses in accordance with entity-based principles rather than aggregate or proprietory approaches.

14

Publications

509

Citations

28

Authors

19

Institutions

Publications per year

2017–2026

6

Parents

Publications

14

Capital Gains and Dividend Taxes in Firm Valuation: Evidence of Triple Taxation

Julie H. Collins, Deen Kemsley · The Accounting Review · 2000 · 104 citations

, , +14

Making an accounting entity: the case of the hospital in Finnish health care reforms

Liisa Kurunmäki · European Accounting Review · 1999 · 71 citations

, , +16

Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from Germany

Brigitte Eierle, Axel Haller · Accounting in Europe · 2009 · 67 citations

, , +16

A Conceptual Framework for Accounting for Public-Benefit Entities

Richard Laughlin · Public Money & Management · 2008 · 42 citations

, , +13

Accounting Research on Private Firms: State of the Art and Future Directions

Sasson Bar‐Yosef, Carlo D’Augusta, Annalisa Prencipe · ˜The œInternational journal of accounting/International journal of accounting · 2019 · 42 citations

, , +16

1–5 of 14

Authors

28

  1. KK
    Kalle Kraus

    Stockholm School of Economics, Sweden

    1 publications · 15 citations

    1

    h-index

  2. JB
    Jane Baxter

    UNSW Sydney, Australia

    1 publications · 15 citations

    1

    h-index

  3. SB
    Sasson Bar‐Yosef

    Hebrew University of Jerusalem, Israel

    1 publications · 42 citations

    1

    h-index

  4. PJ
    Patricia J. Arnold

    University of Wisconsin–Milwaukee, United States

    1 publications · 24 citations

    1

    h-index

  5. XJ
    Xu‐Dong Ji

    Monash University, Australia

    1 publications · 16 citations

    1

    h-index

1–5 of 28

Institutions

19

  1. Stockholm School of Economics

    Stockholm, Sweden

    1 h-index

    2 publications

    30 citations

  2. University of Alabama in Huntsville

    Huntsville, United States

    1 h-index

    1 publications

    31 citations

  3. University of Regensburg

    Regensburg, Germany

    1 h-index

    1 publications

    67 citations

  4. University of Nottingham

    Nottingham, United Kingdom

    1 h-index

    1 publications

    36 citations

  5. Cardiff University

    Cardiff, United Kingdom

    1 h-index

    1 publications

    36 citations

  6. National Council for Scientific Research

    Beirut, Lebanon

    1 h-index

    1 publications

    20 citations

  7. IAIN Syekh Nurjati Cirebon

    Cirebon, Indonesia

    1 h-index

    1 publications

    13 citations

  8. La Trobe University

    Melbourne, Australia

    1 h-index

    1 publications

    16 citations

1–8 of 19

Venues

  1. Accounting Auditing & Accountability Journal

    2 publications · 46 citations

    2

    h-index

  2. Public Money & Management

    1 publications · 42 citations

    1

    h-index

  3. European Accounting Review

    EAR · 1 publications · 71 citations

    1

    h-index

  4. ePrints@IISc (Indian Institute of Science)

    Repository · 1 publications · 13 citations

    1

    h-index

  5. Managerial Finance

    1 publications · 16 citations

    1

    h-index

1–5