Concepedia

Income Statement Classification

Income Statement Classification is a methodological framework within financial accounting that systematically categorizes expenses into functional or natural classifications on the income statement to enhance the transparency, comparability, and decision-usefulness of financial performance.

81

Publications

10K

Citations

1.5K

Authors

136

Institutions

Publications per year

2017–2026

30

Parents

Publications

81

An Empirical Evaluation of Accounting Income Numbers

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

, , +11

The financial numbers game: detecting creative accounting practices

Choice Reviews Online · 2002 · 429 citations

, , +17

Accounting Classification and the Predictive Content of Earnings.

Patricia M. Fairfield, Richard J. Sweeney · The Accounting Review · 1996 · 321 citations

, , +17

Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items

Sarah E. McVay · The Accounting Review · 2006 · 238 citations · Full text

, , +17

The Nature and Causes of the U-Shaped Charitable Giving Profile

Russell N. James, Deanna L. Sharpe · Nonprofit and Voluntary Sector Quarterly · 2007 · 133 citations

, , +16

1–5 of 81

Authors

1.5K

  1. KM
    Kamran Malikov

    University of Essex, United Kingdom

    3 publications · 138 citations

    3

    h-index

  2. RL
    Robert Libby

    Cornell University, United States

    3 publications · 99 citations

    3

    h-index

  3. EB
    Eli Bartov

    New York University, United States

    2 publications · 84 citations

    2

    h-index

  4. MD
    María Deseada López-Subires

    Universidad de Granada, Spain

    2 publications · 171 citations

    2

    h-index

  5. LA
    Leslie A. Robinson

    Dartmouth College, United States

    2 publications · 45 citations

    2

    h-index

1–5 of 1.5K

Institutions

136

  1. University of Southampton

    Southampton, United Kingdom

    3 h-index

    3 publications

    147 citations

  2. Cornell University

    Ithaca, United States

    3 h-index

    3 publications

    99 citations

  3. Indian Institute of Management Kashipur

    Kashipur, India

    3 h-index

    5 publications

    110 citations

  4. Jiangsu University

    Zhenjiang, China

    3 h-index

    10 publications

    310 citations

  5. University of Illinois Urbana-Champaign

    Urbana, United States

    3 h-index

    3 publications

    263 citations

  6. New York University

    New York, United States

    3 h-index

    3 publications

    322 citations

  7. Leeds Teaching Hospitals NHS Trust

    Leeds, United Kingdom

    2 h-index

    181 publications

    3.6K citations

  8. University of Essex

    Colchester, United Kingdom

    2 h-index

    6 publications

    369 citations

1–8 of 136

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 174 citations

    7

    h-index

  2. The Accounting Review

    5 publications · 419 citations

    5

    h-index

  3. Issues in Accounting Education

    3 publications · 37 citations

    3

    h-index

  4. Journal of Accounting Auditing & Finance

    JAAF · 2 publications · 92 citations

    2

    h-index

  5. Journal of Accounting Research

    JAR · 2 publications · 6.6K citations

    2

    h-index

1–5