Concepedia

Estimation Disclosure

Estimation Disclosure is a financial reporting practice that belongs to the class of accounting disclosures, specifically distinguished by its focus on revealing the assumptions, methodologies, and uncertainties underlying management’s use of estimates and judgments in the preparation of financial statements.

14

Publications

514

Citations

28

Authors

23

Institutions

Publications per year

2017–2026

2

Parents

Publications

14

Commentary on Auditing High-Uncertainty Fair Value Estimates

Timothy B. Bell, Jeremy B. Griffin · Auditing A Journal of Practice & Theory · 2012 · 115 citations

, , +11

Improving Financial Reports by Revealing the Accuracy of Prior Estimates*

D. Eric Hirst, Kevin Jackson, Lisa Koonce · Contemporary Accounting Research · 2003 · 73 citations

, , +14

Optimal disclosure decisions when there are penalties for nondisclosure

Ronald A. Dye · The RAND Journal of Economics · 2017 · 55 citations

, , +15

Accounting Estimation Disclosures and Firm Valuation in the Property-Casualty Insurance Industry

Joseph H. Anthony, Kathy R. Petroni · Journal of Accounting Auditing & Finance · 1997 · 51 citations

, , +17

Discussion of Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

Peter F. Pope · Journal of Accounting Research · 2003 · 45 citations

, , +14

1–5 of 14

Authors

28

  1. RA
    Ronald A. Dye

    Health Information Management, Belgium

    2 publications · 87 citations

    2

    h-index

  2. SB
    Susan B. Hughes

    Butler University, United States

    2 publications · 41 citations

    2

    h-index

  3. LK
    Lisa Koonce

    The University of Texas at Austin, United States

    2 publications · 91 citations

    2

    h-index

  4. PF
    Peter F. Pope

    Lancaster University, United Kingdom

    1 publications · 45 citations

    1

    h-index

  5. BB
    Brian Bratten

    University of Kentucky, United States

    1 publications · 30 citations

    1

    h-index

1–5 of 28

Institutions

23

  1. The University of Texas at Austin

    Austin, United States

    3 h-index

    6 publications

    285 citations

  2. University of Vermont

    Burlington, United States

    2 h-index

    2 publications

    41 citations

  3. University of Alabama

    Tuscaloosa, United States

    1 h-index

    1 publications

    12 citations

  4. Butler University

    Indianapolis, United States

    1 h-index

    1 publications

    19 citations

  5. Lancaster University

    Lancaster, United Kingdom

    1 h-index

    1 publications

    45 citations

  6. East Harlem Tutorial Program

    New York, United States

    1 h-index

    2 publications

    230 citations

  7. University of Illinois Urbana-Champaign

    Urbana, United States

    1 h-index

    1 publications

    18 citations

  8. Auckland University of Technology

    Auckland, New Zealand

    1 h-index

    3 publications

    36 citations

1–8 of 23

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 26 citations

    2

    h-index

  2. Journal of Accounting Research

    JAR · 2 publications · 77 citations

    2

    h-index

  3. The RAND Journal of Economics

    1 publications · 55 citations

    1

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 115 citations

    1

    h-index

  5. Research in Accounting Regulation

    1 publications · 19 citations

    1

    h-index

1–5