Concepedia

Financial Statement Presentation

Financial Statement Presentation is the systematic arrangement and disclosure of financial information within financial statements according to established accounting principles, distinguishing itself by its focus on the format, structure, and clarity with which an entity’s financial position, performance, and cash flows are communicated to users.

329

Publications

23.9K

Citations

597

Authors

317

Institutions

Publications per year

2017–2026

93

Variants

Presentation Of Financial Statements

Parents

Children

Publications

329

Limited attention, information disclosure, and financial reporting

David Hirshleifer, Siew Hong Teoh · Journal of Accounting and Economics · 2003 · 2.3K citations

, , +16

Financial accounting: In communicating reality, we construct reality

Ruth D. Hines · Accounting Organizations and Society · 1988 · 1.2K citations

, , +11

To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.

Ron Kasznik, Baruch Lev · The Accounting Review · 1995 · 963 citations

, , +14

An evaluation of “essays on disclosure” and the disclosure literature in accounting

Ronald A. Dye · Journal of Accounting and Economics · 2001 · 807 citations

, , +16

Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format

Laureen A. Maines, Linda S. McDaniel · The Accounting Review · 2000 · 797 citations

, , +17

1–5 of 329

Authors

597

  1. DA
    Dawn A. Matsumoto

    University of Washington, United States

    6 publications · 1.2K citations

    6

    h-index

  2. MJ
    Michael John Jones

    Cardiff University, United Kingdom

    6 publications · 1.2K citations

    6

    h-index

  3. LA
    Laureen A. Maines

    Indiana University, United States

    5 publications · 1.6K citations

    5

    h-index

  4. AK
    Angela K. Davis

    University of Washington, United States

    5 publications · 665 citations

    5

    h-index

  5. FD
    Frank D. Hodge

    University of Washington, United States

    5 publications · 655 citations

    5

    h-index

1–5 of 597

Institutions

317

  1. University of Washington

    Seattle, United States

    12 h-index

    22 publications

    3.5K citations

  2. Indiana University

    Bloomington, United States

    8 h-index

    8 publications

    1.7K citations

  3. Cornell University

    Ithaca, United States

    7 h-index

    12 publications

    1.2K citations

  4. University of Michigan

    Ann Arbor, United States

    7 h-index

    9 publications

    1K citations

  5. City, University of London

    London, United Kingdom

    5 h-index

    6 publications

    300 citations

  6. Ross School

    East Hampton, United States

    5 h-index

    5 publications

    426 citations

  7. Macquarie University

    Sydney, Australia

    5 h-index

    10 publications

    1.5K citations

  8. New York University

    New York, United States

    5 h-index

    5 publications

    261 citations

1–8 of 317

Venues

  1. SSRN Electronic Journal

    Repository · 39 publications · 2.6K citations

    20

    h-index

  2. The Accounting Review

    12 publications · 4.5K citations

    12

    h-index

  3. Accounting and Business Research

    11 publications · 1.2K citations

    11

    h-index

  4. Journal of Accounting and Economics

    9 publications · 3.6K citations

    9

    h-index

  5. Abacus

    6 publications · 487 citations

    6

    h-index

1–5