Concepedia

Equity Accounting

Equity Accounting is a method of accounting in which an investor recognizes its share of the profits or losses of an associate or joint venture in which it has significant influence, thereby reflecting the economic substance of the investment through proportional recognition in the investor’s financial statements.

818

Publications

98.3K

Citations

1.3K

Authors

676

Institutions

Publications per year

2017–2026

144

Variants

Equity MethodEquity Method Of Accounting

Parents

Children

Publications

818

The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Patricia Dechow, Ilia D. Dichev · The Accounting Review · 2002 · 5.3K citations

, , +17

The effect of international institutional factors on properties of accounting earnings

Ray Ball, S.P. Kothari, Ashok Robin · Journal of Accounting and Economics · 2000 · 3.4K citations

, , +14

Costs of Equity and Earnings Attributes

Jennifer Francis, Ryan LaFond, Per Olsson et al. · The Accounting Review · 2004 · 2.5K citations

, , +14

Capital markets research in accounting

S.P. Kothari · Journal of Accounting and Economics · 2001 · 2.5K citations

, , +16

Earnings Management and the Long‐Run Market Performance of Initial Public Offerings

Siew Hong Teoh, Ivo Welch, T.J. Wong · The Journal of Finance · 1998 · 2.4K citations · Full text

, , +16

1–5 of 818

Authors

1.3K

  1. SH
    Stephen H. Penman

    Columbia University, United States

    10 publications · 797 citations

    10

    h-index

  2. PD
    Peter D. Easton

    University of Notre Dame, United States

    10 publications · 4.1K citations

    10

    h-index

  3. TW
    T.J. Wong

    Chinese University of Hong Kong, Hong Kong SAR China

    8 publications · 7.1K citations

    8

    h-index

  4. SH
    Siew Hong Teoh

    University of California, Los Angeles, United States

    8 publications · 4.9K citations

    8

    h-index

  5. GZ
    Guochang Zhang

    Hong Kong University of Science and Technology, Hong Kong SAR China

    8 publications · 367 citations

    8

    h-index

1–5 of 1.3K

Institutions

676

  1. Hong Kong University of Science and Technology

    Hong Kong, Hong Kong

    22 h-index

    32 publications

    11.2K citations

  2. Stanford University

    Stanford, United States

    17 h-index

    27 publications

    4.3K citations

  3. New York University

    New York, United States

    15 h-index

    18 publications

    9.3K citations

  4. University of Southern California

    Los Angeles, United States

    14 h-index

    17 publications

    3.8K citations

  5. Columbia University

    New York, United States

    13 h-index

    16 publications

    1.7K citations

  6. Massachusetts Institute of Technology

    Cambridge, United States

    13 h-index

    16 publications

    12.4K citations

  7. University of Notre Dame

    Notre Dame, United States

    12 h-index

    12 publications

    2.8K citations

  8. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    12 h-index

    18 publications

    1.8K citations

1–8 of 676

Venues

  1. SSRN Electronic Journal

    Repository · 156 publications · 12.7K citations

    51

    h-index

  2. The Accounting Review

    34 publications · 17K citations

    31

    h-index

  3. Journal of Accounting Research

    JAR · 35 publications · 6.3K citations

    28

    h-index

  4. Journal of Accounting and Economics

    28 publications · 20.5K citations

    27

    h-index

  5. Journal of Business Finance &amp Accounting

    34 publications · 2.4K citations

    26

    h-index

1–5