Concepedia

Income Statement Quality

Income Statement Quality is a financial reporting construct that reflects the extent to which a firm's income statement accurately and transparently represents its underlying economic performance by minimizing distortions from accounting discretion, accruals management, and non-recurring items.

175

Publications

9.7K

Citations

333

Authors

214

Institutions

Publications per year

2017–2026

44

Parents

Publications

175

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 financial numbers game: detecting creative accounting practices

Choice Reviews Online · 2002 · 429 citations

, , +17

The Quality of Accounting Information in Politically Connected Firms

Paul Chaney, Mara Faccio, David C. Parsley · SSRN Electronic Journal · 2010 · 332 citations · Full text

, , +14

Accounting Classification and the Predictive Content of Earnings.

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

, , +17

The relation between nonrecurring accounting transactions and CEO cash compensation.

Jennifer J. Gaver, Kenneth M. Gaver · The Accounting Review · 1998 · 297 citations

, , +17

1–5 of 175

Authors

333

  1. SF
    Steven F. Cahan

    University of Auckland, New Zealand

    5 publications · 434 citations

    5

    h-index

  2. KR
    Kathy R. Petroni

    Michigan State University, United States

    5 publications · 403 citations

    5

    h-index

  3. RC
    Riccardo Cimini

    Università degli Studi della Tuscia, Italy

    3 publications · 95 citations

    3

    h-index

  4. MS
    Min Shen

    George Mason University, United States

    3 publications · 180 citations

    3

    h-index

  5. RJ
    Ross Jennings

    The University of Texas at Austin, United States

    3 publications · 189 citations

    3

    h-index

1–5 of 333

Institutions

214

  1. New York University

    New York, United States

    7 h-index

    7 publications

    648 citations

  2. Michigan State University

    East Lansing, United States

    6 h-index

    10 publications

    914 citations

  3. University of Auckland

    Auckland, New Zealand

    5 h-index

    8 publications

    442 citations

  4. College of Business Administration

    Riga, Latvia

    5 h-index

    5 publications

    150 citations

  5. University of Georgia

    Athens, United States

    5 h-index

    7 publications

    1.2K citations

  6. Indiana University

    Bloomington, United States

    4 h-index

    4 publications

    1.3K citations

  7. Pennsylvania State University

    State College, United States

    3 h-index

    6 publications

    171 citations

  8. University of Illinois Chicago

    Chicago, United States

    3 h-index

    3 publications

    208 citations

1–8 of 214

Venues

  1. SSRN Electronic Journal

    Repository · 26 publications · 1.3K citations

    19

    h-index

  2. The Accounting Review

    10 publications · 1.9K citations

    10

    h-index

  3. Journal of Accounting and Economics

    7 publications · 647 citations

    7

    h-index

  4. Contemporary Accounting Research

    CAR · 6 publications · 381 citations

    6

    h-index

  5. Financial Analysts Journal

    FAJ · 4 publications · 237 citations

    4

    h-index

1–5