Expense Recognition

Expense Recognition is an accounting principle within financial accounting that belongs to the broader category of accrual accounting concepts, specifically identifying when expenses are formally recorded in financial statements based on their relationship to revenue generation rather than cash outflow.

40

Publications

2.5K

Citations

68

Authors

73

Institutions

Publications per year

2017–2026

6

Authors

68

  1. ME
    Mary E. Barth

    Stanford University, United States

    4 publications · 550 citations

    4

    h-index

  2. XZ
    Xiao‐Jun Zhang

    University of California, Berkeley, United States

    3 publications · 107 citations

    3

    h-index

  3. SE
    Steven E. Kaplan

    Arizona State University, United States

    2 publications · 108 citations

    2

    h-index

  4. JB
    Jeremy Bulow

    Stanford University, United States

    2 publications · 66 citations

    2

    h-index

  5. PD
    Peter D. Easton

    University of Notre Dame, United States

    2 publications · 32 citations

    2

    h-index

1–5 of 68

Venues

  1. SSRN Electronic Journal

    Repository · 10 publications · 261 citations

    10

    h-index

  2. Journal of Accounting Research

    JAR · 7 publications · 1.1K citations

    7

    h-index

  3. Accounting and Business Research

    2 publications · 68 citations

    2

    h-index

  4. Review of Accounting Studies

    2 publications · 184 citations

    2

    h-index

  5. Contemporary Accounting Research

    CAR · 1 publications · 73 citations

    1

    h-index

1–5