Concepedia

Fiscal Reporting

Fiscal Reporting is the systematic disclosure of a government’s financial activities and fiscal position within a specified period, distinguished by its role in enabling transparency, accountability, and informed decision-making in public financial management.

438

Publications

27.3K

Citations

715

Authors

379

Institutions

Publications per year

2017–2026

125

Variants

Government Financial Reporting

Parents

Children

Publications

438

Annual report readability, current earnings, and earnings persistence

Feng Li · Journal of Accounting and Economics · 2008 · 2.7K citations

, , +16

Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting

Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego · The Accounting Review · 2009 · 1.5K citations

, , +15

Financial reporting incentives for conservative accounting: The influence of legal and political institutions

Robert M. Bushman, Joseph D. Piotroski · Journal of Accounting and Economics · 2006 · 1K citations

, , +14

Annual Report Readability, Current Earnings, and Earnings Persistence

Feng Li · SSRN Electronic Journal · 2006 · 867 citations · Full text

, , +16

The Economic Report of the President.

Journal of the American Statistical Association · 1955 · 678 citations · Full text

, , +8

1–5 of 438

Authors

715

  1. IM
    International Monetary Fund

    International Monetary Fund, United States

    7 publications · 254 citations

    7

    h-index

  2. LF
    Lillian F. Mills

    The University of Texas at Austin, United States

    6 publications · 431 citations

    6

    h-index

  3. GA
    George A. Plesko

    University of Connecticut, United States

    6 publications · 879 citations

    6

    h-index

  4. MA
    Maria Antónia Jorge de Jesus

    Iscte – Instituto Universitário de Lisboa, Portugal

    6 publications · 126 citations

    6

    h-index

  5. DH
    David Heald

    University of Aberdeen, United Kingdom

    6 publications · 266 citations

    6

    h-index

1–5 of 715

Institutions

379

  1. International Monetary Fund

    Washington D.C., United States

    14 h-index

    25 publications

    1.6K citations

  2. University of Iowa

    Iowa City, United States

    7 h-index

    7 publications

    1.6K citations

  3. National Bureau of Economic Research

    Cambridge, United States

    7 h-index

    11 publications

    784 citations

  4. The University of Texas at Austin

    Austin, United States

    7 h-index

    12 publications

    476 citations

  5. University of Michigan

    Ann Arbor, United States

    6 h-index

    11 publications

    3.3K citations

  6. University of Minho

    Braga, Portugal

    6 h-index

    6 publications

    162 citations

  7. Parthenope University of Naples

    Naples, Italy

    6 h-index

    9 publications

    353 citations

  8. University of Aberdeen

    Aberdeen, United Kingdom

    6 h-index

    7 publications

    343 citations

1–8 of 379

Venues

  1. SSRN Electronic Journal

    Repository · 52 publications · 3.3K citations

    24

    h-index

  2. Public Money & Management

    13 publications · 483 citations

    12

    h-index

  3. Public Budgeting &amp Finance

    12 publications · 765 citations

    11

    h-index

  4. IMF Working Paper

    12 publications · 668 citations

    11

    h-index

  5. 10

    h-index

1–5