Concepedia

Equity Reclassification

Equity Reclassification is a methodological framework in equity reporting that systematically reassigns equity-related financial instruments or ownership interests into revised categories based on updated regulatory, economic, or organizational criteria to ensure accurate representation and compliance with accounting standards.

3

Publications

44

Citations

7

Authors

11

Institutions

Publications per year

2017–2026

1

Parents

Publications

3

1–3 of 3

Authors

7

  1. PF
    Peter Fiechter

    University of Neuchâtel, Switzerland

    2 publications · 25 citations

    2

    h-index

  2. JG
    Jeffrey Gramlich

    University of Southern Maine, United States

    1 publications · 19 citations

    1

    h-index

  3. WJ
    William J. Mayew

    Duke University, United States

    1 publications · 19 citations

    1

    h-index

  4. KV
    Ken V. Peasnell

    Lancaster University, United Kingdom

    1 publications · 13 citations

    1

    h-index

  5. AR
    Annelies Renders

    Maastricht University, Netherlands

    1 publications · 13 citations

    1

    h-index

1–5 of 7

Institutions

11

  1. University of Neuchâtel

    Neuchâtel, Switzerland

    2 h-index

    2 publications

    25 citations

  2. University of Southern Maine

    Portland, United States

    1 h-index

    3 publications

    57 citations

  3. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    1 h-index

    1 publications

    13 citations

  4. Lancaster University

    Lancaster, United Kingdom

    1 h-index

    1 publications

    13 citations

  5. Maastricht University

    Maastricht, The Netherlands

    1 h-index

    1 publications

    13 citations

  6. Maastricht School of Management

    Maastricht, The Netherlands

    1 h-index

    1 publications

    13 citations

  7. University of Zurich

    Zurich, Switzerland

    1 h-index

    1 publications

    12 citations

  8. Zurich University of Applied Sciences in Business Administration

    Zurich, Switzerland

    1 h-index

    1 publications

    12 citations

1–8 of 11

Venues

  1. Journal of Business Finance &amp Accounting

    1 publications · 19 citations

    1

    h-index

  2. Accounting in Europe

    1 publications · 12 citations

    1

    h-index

  3. Review of Accounting Studies

    1 publications · 13 citations

    1

    h-index

1–3