Concepedia

Financial Statements

Financial Statements is a formal, standardized report that belongs to the genus of accounting communications and is distinguished by its comprehensive presentation of an entity’s financial position, performance, and cash flows, prepared in accordance with established accounting principles for external decision-making purposes.

12.3K

Publications

904.3K

Citations

17.2K

Authors

3.6K

Institutions

Publications per year

2017–2026

4.2K

Variants

Financial Reports

Parents

Children

Publications

12.3K

FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY

Edward I. Altman · The Journal of Finance · 1968 · 13.6K citations

, , +16

Performance matched discretionary accrual measures

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

, , +14

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

Earnings management through real activities manipulation

Sugata Roychowdhury · Journal of Accounting and Economics · 2006 · 5.3K citations

, , +12

1–5 of 12.3K

Authors

17.2K

  1. ME
    Mary E. Barth

    Stanford University, United States

    44 publications · 13.9K citations

    36

    h-index

  2. KH
    Khaled Hussainey

    University of Portsmouth, United Kingdom

    58 publications · 3.8K citations

    31

    h-index

  3. RB
    Ray Ball

    University of Chicago, United States

    35 publications · 18.6K citations

    29

    h-index

  4. SH
    Stephen H. Penman

    Columbia University, United States

    32 publications · 6.2K citations

    25

    h-index

  5. TE
    Theodore E. Christensen

    University of Georgia, United States

    36 publications · 3.2K citations

    25

    h-index

1–5 of 17.2K

Institutions

3.6K

  1. University of Chicago

    Chicago, United States

    79 h-index

    176 publications

    44.7K citations

  2. Stanford University

    Stanford, United States

    59 h-index

    122 publications

    38.8K citations

  3. New York University

    New York, United States

    55 h-index

    111 publications

    15.6K citations

  4. University of Pennsylvania

    Philadelphia, United States

    47 h-index

    108 publications

    42.6K citations

  5. University of Southern California

    Los Angeles, United States

    46 h-index

    88 publications

    21.4K citations

  6. The University of Texas at Austin

    Austin, United States

    46 h-index

    103 publications

    9.5K citations

  7. University of Washington

    Seattle, United States

    46 h-index

    116 publications

    27.1K citations

  8. University of Michigan

    Ann Arbor, United States

    46 h-index

    80 publications

    27.2K citations

1–8 of 3.6K

Venues

  1. Journal of Accounting Research

    JAR · 343 publications · 89.8K citations

    142

    h-index

  2. Journal of Accounting and Economics

    189 publications · 98.8K citations

    114

    h-index

  3. SSRN Electronic Journal

    Repository · 1.2K publications · 68.7K citations

    113

    h-index

  4. The Accounting Review

    241 publications · 57K citations

    107

    h-index

  5. Contemporary Accounting Research

    CAR · 163 publications · 21.7K citations

    71

    h-index

1–5