Concepedia

Historical Costs

Histor "Historical Costs" is a measurement basis in accounting that identifies the original monetary value assigned to an asset or liability at the time of its recognition, distinguished from subsequent valuation methods by its reliance on actual transaction amounts recorded in the past.

65

Publications

3.1K

Citations

135

Authors

93

Institutions

Publications per year

2017–2026

9

Variants

Original Cost

Parents

Publications

65

Political Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis.

The Accounting Review · 1998 · 360 citations

, , +17

Historical construction costs of global nuclear power reactors

Jessica R. Lovering, Arthur Yip, Ted Nordhaus · Energy Policy · 2016 · 314 citations · Full text

, , +11

Cost analysis of stratospheric albedo modification delivery systems

Justin McClellan, David W. Keith, Jay Apt · Environmental Research Letters · 2012 · 176 citations · Full text

, , +13

Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies

Inder K. Khurana, Myungsun Kim · Journal of Accounting and Public Policy · 2003 · 162 citations

, , +16

The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds

Thomas J. Carroll, Thomas J. Linsmeier, Kathy R. Petroni · Journal of Accounting Auditing & Finance · 2003 · 140 citations

, , +17

1–5 of 65

Authors

135

  1. KR
    Kathy R. Petroni

    Michigan State University, United States

    3 publications · 196 citations

    3

    h-index

  2. JM
    John M. McInnis

    The University of Texas at Austin, United States

    3 publications · 154 citations

    3

    h-index

  3. TJ
    Thomas J. Linsmeier

    Michigan State University, United States

    3 publications · 183 citations

    3

    h-index

  4. CG
    Christopher G. Yust

    Texas A&M University, United States

    3 publications · 154 citations

    3

    h-index

  5. RK
    Richard K. Fleischman

    John Carroll University, United States

    2 publications · 94 citations

    2

    h-index

1–5 of 135

Institutions

93

  1. The University of Texas at Austin

    Austin, United States

    5 h-index

    8 publications

    296 citations

  2. New York University

    New York, United States

    3 h-index

    4 publications

    111 citations

  3. Michigan State University

    East Lansing, United States

    3 h-index

    4 publications

    336 citations

  4. Texas A&M University

    College Station, United States

    3 h-index

    5 publications

    385 citations

  5. Carnegie Mellon University

    Pittsburgh, United States

    2 h-index

    2 publications

    490 citations

  6. University of Mississippi

    Oxford, United States

    2 h-index

    2 publications

    101 citations

  7. Harvard University

    Cambridge, United States

    2 h-index

    2 publications

    191 citations

  8. University of Iowa

    Iowa City, United States

    2 h-index

    2 publications

    158 citations

1–8 of 93

Venues

  1. Journal of Accounting Research

    JAR · 4 publications · 74 citations

    4

    h-index

  2. SSRN Electronic Journal

    Repository · 3 publications · 93 citations

    3

    h-index

  3. The Accounting Review

    3 publications · 461 citations

    3

    h-index

  4. Energy Policy

    3 publications · 475 citations

    3

    h-index

  5. Contemporary Accounting Research

    CAR · 3 publications · 45 citations

    3

    h-index

1–5