Concepedia

Financial Reporting

Financial Reporting is a formal process within the broader domain of financial accounting that systematically communicates an entity’s financial performance, position, and cash flows to external stakeholders through standardized disclosures such as income statements, balance sheets, and statements of cash flows.

16.8K

Publications

1.3M

Citations

21.3K

Authors

4.2K

Institutions

Publications per year

2017–2026

5.5K

Parents

Children

Publications

16.8K

Earnings Management During Import Relief Investigations

Jennifer Jones · Journal of Accounting Research · 1991 · 8.6K citations

, , +13

Performance matched discretionary accrual measures

S.P. Kothari, Andrew J. Leone, Charles E. Wasley · Journal of Accounting and Economics · 2005 · 7K citations

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The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.6K citations

, , +17

An Empirical Evaluation of Accounting Income Numbers

Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations

, , +11

Detecting Earnings Management.

Patricia Dechow, Richard G. Sloan · The Accounting Review · 1995 · 5.9K citations · Full text

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1–5 of 16.8K

Authors

21.3K

  1. ME
    Mary E. Barth

    Stanford University, United States

    50 publications · 14.2K citations

    38

    h-index

  2. CL
    Christian Leuz

    University of Chicago, United States

    49 publications · 28.5K citations

    38

    h-index

  3. KH
    Khaled Hussainey

    University of Portsmouth, United Kingdom

    73 publications · 4.4K citations

    35

    h-index

  4. RB
    Ray Ball

    University of Chicago, United States

    41 publications · 19.4K citations

    32

    h-index

  5. TE
    Theodore E. Christensen

    University of Georgia, United States

    45 publications · 3.5K citations

    30

    h-index

1–5 of 21.3K

Institutions

4.2K

  1. University of Chicago

    Chicago, United States

    99 h-index

    244 publications

    70.6K citations

  2. University of Pennsylvania

    Philadelphia, United States

    70 h-index

    178 publications

    63.1K citations

  3. University of Michigan

    Ann Arbor, United States

    68 h-index

    140 publications

    44.4K citations

  4. New York University

    New York, United States

    65 h-index

    150 publications

    22K citations

  5. Stanford University

    Stanford, United States

    64 h-index

    137 publications

    40.7K citations

  6. University of Washington

    Seattle, United States

    59 h-index

    164 publications

    40.4K citations

  7. University of Southern California

    Los Angeles, United States

    58 h-index

    126 publications

    31.5K citations

  8. The University of Texas at Austin

    Austin, United States

    56 h-index

    163 publications

    15.9K citations

1–8 of 4.2K

Venues

  1. Journal of Accounting Research

    JAR · 459 publications · 124.9K citations

    167

    h-index

  2. Journal of Accounting and Economics

    274 publications · 128.9K citations

    147

    h-index

  3. The Accounting Review

    353 publications · 92.5K citations

    142

    h-index

  4. SSRN Electronic Journal

    Repository · 1.7K publications · 95.9K citations

    137

    h-index

  5. Accounting Organizations and Society

    223 publications · 31.8K citations

    100

    h-index

1–5