Concepedia

Financial Statement Preparation

Financial Statement Preparation is the systematic process of compiling, organizing, and presenting a hospitality entity’s financial data in accordance with recognized accounting standards and regulatory requirements to produce accurate and transparent financial statements for internal and external stakeholders within the context of corporate reporting.

269

Publications

8.3K

Citations

589

Authors

267

Institutions

Publications per year

2017–2026

100

Parents

Children

Publications

269

International financial reporting standards and experts’ perceptions of disclosure quality

Holger Daske, Günther Gebhardt · Abacus · 2006 · 440 citations

, , +17

The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses

Kristian D. Allee, Teri Lombardi Yohn · The Accounting Review · 2009 · 342 citations

, , +10

Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors

Glen L. Gray, Jerry L. Turner, Paul Coram et al. · Accounting Horizons · 2011 · 191 citations

, , +16

Financial Literacy and the Success of Small Businesses: An Observation from a Small Business Development Center

Pearl Dahmen, Eileen Rodríguez · Numeracy · 2014 · 160 citations · Full text

, , +16

Integrated reporting and narrative accountability: the role of preparers

Alessandro Lai, Gaia Melloni, Riccardo Stacchezzini · Accounting Auditing & Accountability Journal · 2018 · 144 citations · Full text

, , +13

1–5 of 269

Authors

589

  1. TS
    Thomas Stöber

    University of Notre Dame, United States

    4 publications · 110 citations

    4

    h-index

  2. TL
    Teri Lombardi Yohn

    Indiana University, United States

    4 publications · 500 citations

    4

    h-index

  3. YO
    Yufenti Oktafia

    Universitas Patria Artha, Indonesia

    3 publications · 40 citations

    3

    h-index

  4. EK
    Erlane K Ghani

    Universiti Teknologi MARA, Malaysia

    3 publications · 51 citations

    3

    h-index

  5. LS
    Lesley Stainbank

    University of KwaZulu-Natal, South Africa

    3 publications · 54 citations

    3

    h-index

1–5 of 589

Institutions

267

  1. Universiti Teknologi MARA

    Shah Alam, Malaysia

    6 h-index

    16 publications

    357 citations

  2. Universitas Patria Artha

    Makassar, Indonesia

    6 h-index

    16 publications

    292 citations

  3. Indiana University

    Bloomington, United States

    5 h-index

    6 publications

    496 citations

  4. Universitas Jember

    Jember, Indonesia

    4 h-index

    8 publications

    191 citations

  5. Texas Christian University

    Fort Worth, United States

    3 h-index

    6 publications

    876 citations

  6. University of KwaZulu-Natal

    Durban, South Africa

    3 h-index

    3 publications

    54 citations

  7. Iowa State University

    Ames, United States

    3 h-index

    4 publications

    189 citations

  8. Emory University

    Atlanta, United States

    3 h-index

    3 publications

    148 citations

1–8 of 267

Venues

  1. SSRN Electronic Journal

    Repository · 19 publications · 557 citations

    14

    h-index

  2. Accounting Horizons

    7 publications · 456 citations

    7

    h-index

  3. Journal of Accounting Research

    JAR · 6 publications · 281 citations

    6

    h-index

  4. Procedia Economics and Finance

    5 publications · 84 citations

    5

    h-index

  5. Australian Accounting Review

    AAR · 5 publications · 109 citations

    5

    h-index

1–5