Concepedia

Financial Statement Classification

Financial Statement Classification is the accounting determination of how an embedded derivative is categorized within the financial statements, distinguishing it from other financial instruments by specifying its presentation as either a separate line item or as part of a host contract in accordance with applicable accounting standards.

65

Publications

4.9K

Citations

155

Authors

74

Institutions

Publications per year

2017–2026

19

Parents

Publications

65

Introducing Recursive Partitioning for Financial Classification: The Case of Financial Distress

Halina Frydman, Edward I. Altman, Duen-Li Kao · The Journal of Finance · 1985 · 718 citations

, , +14

The Impact of Industry Classifications on Financial Research

Kathleen M. Kahle, Ralph A. Walkling · Journal of Financial and Quantitative Analysis · 1996 · 368 citations

, , +10

A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES

Christopher Nobes · Journal of Business Finance &amp Accounting · 1983 · 351 citations

, , +13

The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments

Patrick E. Hopkins · Journal of Accounting Research · 1996 · 306 citations

, , +13

Application of Classification Techniques in Business, Banking and Finance.

John A. Haslem, Edward I. Altman, Robert B. Avery et al. · Journal of money credit and banking · 1983 · 249 citations

, , +12

1–5 of 65

Authors

155

  1. MD
    Michael Doumpos

    Technical University of Crete, Greece

    5 publications · 492 citations

    5

    h-index

  2. CZ
    Constantin Zopounidis

    Technical University of Crete, Greece

    4 publications · 290 citations

    4

    h-index

  3. EI
    Edward I. Altman

    New York University, United States

    3 publications · 1.1K citations

    3

    h-index

  4. YM
    Yannis Marinakis

    Technical University of Crete, Greece

    2 publications · 160 citations

    2

    h-index

  5. HF
    Halina Frydman

    New York University, United States

    2 publications · 890 citations

    2

    h-index

1–5 of 155

Institutions

74

  1. Technical University of Crete

    Chania, Greece

    7 h-index

    17 publications

    1.5K citations

  2. Cornell University

    Ithaca, United States

    3 h-index

    4 publications

    258 citations

  3. World Economic Forum

    Geneva, Switzerland

    2 h-index

    2 publications

    890 citations

  4. Universitat de Girona

    Girona, Spain

    2 h-index

    5 publications

    203 citations

  5. Chinese Academy of Sciences

    Beijing, China

    2 h-index

    3 publications

    129 citations

  6. University of Illinois Urbana-Champaign

    Urbana, United States

    2 h-index

    4 publications

    250 citations

  7. University of Vaasa

    Vaasa, Finland

    2 h-index

    5 publications

    61 citations

  8. Universidad de Zaragoza

    Zaragoza, Spain

    1 h-index

    1 publications

    56 citations

1–8 of 74

Venues

  1. 4

    h-index

  2. The Journal of Finance

    4 publications · 1.2K citations

    4

    h-index

  3. European Journal of Operational Research

    3 publications · 253 citations

    3

    h-index

  4. SSRN Electronic Journal

    Repository · 3 publications · 121 citations

    3

    h-index

  5. Applied Soft Computing

    2 publications · 89 citations

    2

    h-index

1–5