Hidden Liabilities is an accounting construct that refers to contingent or off-balance-sheet obligations not fully disclosed in financial statements, thereby distinguishing it from recognized liabilities by its implicit nature and potential to impair asset quality upon realization.
5
Publications
170
Citations
8
Authors
8
Institutions
Publications per year
2017–2026
1
Variants
Off-balance-sheet Liabilities
Parents
Publications
5
1–5 of 5
Authors
8
- SV
2
h-index
- CV
2
h-index
- JC
1
h-index
- JR
1
h-index
- MD
1
h-index
1–5 of 8
Institutions
8
Universitat de València
Valencia, Spain
2 h-index
4 publications
231 citations
Pontificia Universidad Católica de Chile
Santiago, Chile
2 h-index
2 publications
91 citations
University of Liverpool
Liverpool, United Kingdom
1 h-index
1 publications
21 citations
Barcelona School of Economics
Barcelona, Spain
1 h-index
3 publications
78 citations
University of Chile
Santiago, Chile
1 h-index
3 publications
210 citations
Universitat de Barcelona
Barcelona, Spain
1 h-index
3 publications
78 citations
University of Illinois Urbana-Champaign
Urbana, United States
1 h-index
1 publications
26 citations
Ifo Institute for Economic Research
Munich, Germany
1 h-index
1 publications
21 citations
1–8 of 8
Venues
- Management Communication Quarterly
MCQ · 1 publications · 26 citations
1
h-index
- Fiscal Studies
1 publications · 70 citations
1
h-index
- SSRN Electronic Journal
Repository · 1 publications · 21 citations
1
h-index
- Choice Reviews Online
CRO · 1 publications · 27 citations
1
h-index
- Utilities Policy
1 publications · 26 citations
1
h-index
1–5