Concepedia

Income Statement Presentation

Income Statement Presentation is an academic construct within the domain of financial accounting that specifies the standardized arrangement and categorization of revenue, expenses, gains, and losses in a formal report to convey an entity’s financial performance over a specific period, distinguishing it from other financial statements by its focus on periodic income determination and operational results.

64

Publications

3.3K

Citations

134

Authors

81

Institutions

Publications per year

2017–2026

10

Parents

Publications

64

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

The presentation of financial information at corporate Web sites

Michael Ettredge, Vernon J. Richardson, Susan Scholz · International Journal of Accounting Information Systems · 2001 · 306 citations

, , +14

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

Laureen A. Maines, Linda S. McDaniel · SSRN Electronic Journal · 2000 · 198 citations · Full text

, , +17

Value Relevance of Mandated Comprehensive Income Disclosures

Steven F. Cahan, Stephen M. Courtenay, Paul L. Gronnewoller et al. · Journal of Business Finance &amp Accounting · 2000 · 192 citations

, , +17

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*

Edward J. Riedl, Suraj Srinivasan · Contemporary Accounting Research · 2010 · 153 citations · Full text

, , +12

1–5 of 64

Authors

134

  1. SM
    Stephen M. Courtenay

    Massey University, New Zealand

    2 publications · 244 citations

    2

    h-index

  2. DU
    David Upton

    De Montfort University, United Kingdom

    2 publications · 244 citations

    2

    h-index

  3. SC
    Shana Clor-Proell

    Texas Christian University, United States

    2 publications · 97 citations

    2

    h-index

  4. PH
    Phil Hancock

    The University of Western Australia, Australia

    2 publications · 61 citations

    2

    h-index

  5. TV
    Tony van Zijl

    Victoria University of Wellington, New Zealand

    2 publications · 61 citations

    2

    h-index

1–5 of 134

Institutions

81

  1. Indiana University

    Bloomington, United States

    5 h-index

    5 publications

    1.4K citations

  2. Massey University

    Palmerston North, New Zealand

    3 h-index

    3 publications

    285 citations

  3. University of Kentucky

    Lexington, United States

    2 h-index

    2 publications

    209 citations

  4. Texas Christian University

    Fort Worth, United States

    2 h-index

    2 publications

    97 citations

  5. University of Toronto

    Toronto, Canada

    2 h-index

    2 publications

    84 citations

  6. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    2 h-index

    2 publications

    43 citations

  7. The University of Western Australia

    Perth, Australia

    2 h-index

    7 publications

    224 citations

  8. University of Amsterdam

    Amsterdam, The Netherlands

    2 h-index

    3 publications

    64 citations

1–8 of 81

Venues

  1. SSRN Electronic Journal

    Repository · 10 publications · 489 citations

    10

    h-index

  2. The Accounting Review

    5 publications · 1.1K citations

    5

    h-index

  3. Accounting Historians Journal

    AHJ · 4 publications · 49 citations

    4

    h-index

  4. Accounting in Europe

    3 publications · 55 citations

    3

    h-index

  5. Journal of accountancy online/Journal of accountancy

    JofA · 3 publications · 68 citations

    3

    h-index

1–5