Initial Allocation Of Loss

Initial Allocation of Loss is a formal accounting mechanism within partnership formation that specifies the distribution of operating losses among partners in the early stages of the partnership, distinguished by its adherence to predetermined profit and loss sharing ratios prior to the realization of cumulative earnings.

3

Publications

68

Citations

8

Authors

8

Institutions

Publications per year

2017–2026

0

Authors

8

  1. SS
    Sophie Steelandt

    EM Strasbourg Business School, France

    1 publications · 11 citations

    1

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  2. VD
    Valérie Dufour

    Centre National de la Recherche Scientifique, France

    1 publications · 11 citations

    1

    h-index

  3. TH
    Toshihiko Hayashi

    Kobe University, Japan

    1 publications · 12 citations

    1

    h-index

  4. MB
    Marie‐Hélène Broihanne

    Université de Strasbourg, France

    1 publications · 11 citations

    1

    h-index

  5. EL
    Edward L. Rubin

    University of California, Berkeley, United States

    1 publications · 45 citations

    1

    h-index

1–5 of 8

Venues

  1. PLoS ONE

    1 publications · 11 citations

    1

    h-index

  2. Journal of Economic Theory

    JET · 1 publications · 12 citations

    1

    h-index

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