Concepedia

Internal Reporting Basis

Internal Reporting Basis is a systematic framework within the domain of segment reporting that prescribes the principles and criteria used internally by an organization to identify, measure, and present operating segments in financial reporting, distinguishing it from external reporting frameworks by its alignment with internal management and decision-making structures.

9

Publications

640

Citations

24

Authors

22

Institutions

Publications per year

2017–2026

2

Parents

Publications

9

The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective*

R. Lynn Hannan, Frederick W. Rankin, Kristy L. Towry · Contemporary Accounting Research · 2006 · 250 citations

, , +15

Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance

Joseph G. Fisher, Laureen A. Maines, Sean A. Peffer et al. · The Accounting Review · 2002 · 223 citations

, , +14

Managing Impressions: The Effect of Non-Contractible Information on Honesty in Managerial Reporting

R. Lynn Hannan, Frederick W. Rankin, Kristy L. Towry · SSRN Electronic Journal · 2003 · 38 citations · Full text

, , +13

Differential reporting in Singapore and Australia: A small business managers' perspective

S. Mitchell Williams, Greg Tower · The International Journal of Accounting · 1998 · 30 citations

, , +12

Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance

Joseph G. Fisher, Laureen A. Maines, Sean A. Peffer et al. · 2002 · 24 citations

, , +14

1–5 of 9

Authors

24

  1. JG
    Joseph G. Fisher

    Indiana University, United States

    2 publications · 247 citations

    2

    h-index

  2. SA
    Sean A. Peffer

    University of Kentucky, United States

    2 publications · 247 citations

    2

    h-index

  3. RL
    R. Lynn Hannan

    Tulane University, United States

    2 publications · 288 citations

    2

    h-index

  4. LA
    Laureen A. Maines

    Indiana University, United States

    2 publications · 247 citations

    2

    h-index

  5. GB
    Geoffrey B. Sprinkle

    Indiana University, United States

    2 publications · 247 citations

    2

    h-index

1–5 of 24

Institutions

22

  1. Emory University

    Atlanta, United States

    2 h-index

    2 publications

    288 citations

  2. Indiana University

    Bloomington, United States

    2 h-index

    6 publications

    741 citations

  3. University of Kentucky

    Lexington, United States

    2 h-index

    2 publications

    247 citations

  4. Colorado State University

    Fort Collins, United States

    2 h-index

    2 publications

    288 citations

  5. Izmir Institute of Technology

    Izmir, Türkiye

    1 h-index

    1 publications

    14 citations

  6. Linköping University

    Linköping, Sweden

    1 h-index

    1 publications

    20 citations

  7. Ministry of Internal Affairs of the Russian Federation

    Moscow, Russia

    1 h-index

    1 publications

    21 citations

  8. Tulane University

    New Orleans, United States

    1 h-index

    1 publications

    38 citations

1–8 of 22

Venues

  1. Scandinavian Journal of Management

    1 publications · 20 citations

    1

    h-index

  2. Contemporary Accounting Research

    CAR · 1 publications · 250 citations

    1

    h-index

  3. The International Journal of Accounting

    1 publications · 30 citations

    1

    h-index

  4. Journal of Clinical Epidemiology

    1 publications · 20 citations

    1

    h-index

  5. Canadian Journal of Civil Engineering

    1 publications · 14 citations

    1

    h-index

1–5