Concepedia

Income Statement Analysis

Income Statement Analysis is a financial statement analysis technique that evaluates an entity’s income statement by examining the levels, composition, and trends of revenues, expenses, and earnings, and their interrelationships and benchmarks, in order to assess profitability and operating performance over a specified period.

172

Publications

20.4K

Citations

334

Authors

184

Institutions

Publications per year

2017–2026

40

Parents

Children

Publications

172

An Empirical Evaluation of Accounting Income Numbers

Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations

, , +11

Earnings information conveyed by dividend initiations and omissions

Paul M. Healy, Krishna G. Palepu · Journal of Financial Economics · 1988 · 854 citations

, , +14

GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings

Mark T. Bradshaw, Richard G. Sloan · Journal of Accounting Research · 2002 · 824 citations · Full text

, , +12

Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format

Laureen A. Maines, Linda S. McDaniel · The Accounting Review · 2000 · 797 citations

, , +17

A Theory of Income and Dividend Smoothing Based on Incumbency Rents

Drew Fudenberg, Jean Tirole · Journal of Political Economy · 1995 · 788 citations · Full text

, , +14

1–5 of 172

Authors

334

  1. MK
    Marhaendra Kusuma

    Universitas Islam Kadiri, Indonesia

    4 publications · 86 citations

    4

    h-index

  2. AT
    Ann Tarca

    The University of Western Australia, Australia

    4 publications · 131 citations

    4

    h-index

  3. PB
    Philip Brown

    The University of Western Australia, Australia

    3 publications · 6.6K citations

    3

    h-index

  4. ME
    Michael E. Bradbury

    Massey University, New Zealand

    3 publications · 96 citations

    3

    h-index

  5. TS
    Theodore Sougiannis

    University of Illinois Urbana-Champaign, United States

    3 publications · 903 citations

    3

    h-index

1–5 of 334

Institutions

184

  1. New York University

    New York, United States

    7 h-index

    7 publications

    641 citations

  2. Cornell University

    Ithaca, United States

    5 h-index

    6 publications

    399 citations

  3. The University of Western Australia

    Perth, Australia

    4 h-index

    10 publications

    343 citations

  4. University of Michigan

    Ann Arbor, United States

    4 h-index

    4 publications

    1.2K citations

  5. Massey University

    Palmerston North, New Zealand

    4 h-index

    4 publications

    320 citations

  6. University of Illinois Urbana-Champaign

    Urbana, United States

    3 h-index

    3 publications

    440 citations

  7. The University of Texas at Austin

    Austin, United States

    3 h-index

    3 publications

    214 citations

  8. The Ohio State University

    Columbus, United States

    3 h-index

    5 publications

    1K citations

1–8 of 184

Venues

  1. SSRN Electronic Journal

    Repository · 18 publications · 1.2K citations

    15

    h-index

  2. Journal of Accounting Research

    JAR · 9 publications · 8.4K citations

    9

    h-index

  3. The Accounting Review

    6 publications · 1.6K citations

    6

    h-index

  4. The Journal of Finance

    5 publications · 749 citations

    5

    h-index

  5. Journal of Accounting and Economics

    5 publications · 956 citations

    5

    h-index

1–5