Concepedia

Expense Timing

Expense Timing is a methodological construct in accounting that determines the specific period in which an expense is recognized within financial statements, distinguishing it from related concepts by focusing on the temporal alignment of cost incurrence with revenue generation or organizational activity.

1

Publications

30

Citations

4

Authors

2

Institutions

Publications per year

2017–2026

1

Parents

Publications

1

1–1 of 1

Authors

4

  1. MS
    Matthew Smith

    United States Department of the Treasury, United States

    1 publications · 30 citations

    1

    h-index

  2. JL
    Jeffrey L. Coles

    University of Utah, United States

    1 publications · 30 citations

    1

    h-index

  3. NS
    Nathan Seegert

    University of Utah, United States

    1 publications · 30 citations

    1

    h-index

  4. EP
    Elena Patel

    University of Utah, United States

    1 publications · 30 citations

    1

    h-index

1–4 of 4

Institutions

2

  1. United States Department of the Treasury

    Washington, United States

    1 h-index

    1 publications

    30 citations

  2. University of Utah

    Salt Lake City, United States

    1 h-index

    3 publications

    90 citations

1–2 of 2

Venues

  1. Journal of Accounting Research

    JAR · 1 publications · 30 citations

    1

    h-index

1–1