Concepedia

Going-concern Loss Allocation

Going-Concern Loss Allocation is a regulatory and financial accounting framework that allocates losses to creditors, including holders of subordinated debt, while preserving the entity’s status as a going concern, thereby distinguishing it from liquidation-based loss allocation mechanisms.

4

Publications

411

Citations

7

Authors

4

Institutions

Publications per year

2017–2026

0

Parents

Publications

4

1–4 of 4

Authors

7

  1. MR
    Mike Reed

    Cardiff University, United Kingdom

    1 publications · 11 citations

    1

    h-index

  2. BK
    Bryan K. Church

    Georgia Institute of Technology, United States

    1 publications · 235 citations

    1

    h-index

  3. GL
    Gyöngyi Lóránth

    Centre for Economic Policy Research, United Kingdom

    1 publications · 10 citations

    1

    h-index

  4. KC
    Kevin C. W. Chen

    Hong Kong University of Science and Technology, Hong Kong SAR China

    1 publications · 235 citations

    1

    h-index

  5. GA
    Glen Atkinson

    University of Nevada, Reno, United States

    1 publications · 11 citations

    1

    h-index

1–5 of 7

Institutions

4

  1. London Business School

    London, United Kingdom

    1 h-index

    1 publications

    10 citations

  2. European Corporate Governance Institute

    Brussels, Belgium

    1 h-index

    1 publications

    10 citations

  3. London School of Business and Finance

    London, United Kingdom

    1 h-index

    1 publications

    10 citations

  4. Centre for Economic Policy Research

    London, United Kingdom

    1 h-index

    2 publications

    20 citations

1–4 of 4

Venues

  1. Journal of Economic Issues

    JEI · 1 publications · 11 citations

    1

    h-index

  2. SSRN Electronic Journal

    Repository · 1 publications · 10 citations

    1

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 235 citations

    1

    h-index

  4. Journal of Accounting Research

    JAR · 1 publications · 155 citations

    1

    h-index

1–4