Liability Accounting

Liability Accounting is a branch of financial accounting that systematically identifies, measures, and reports an entity’s present obligations arising from past events, distinguishing it from other accounting domains by its focus on the recognition, valuation, and disclosure of liabilities in accordance with applicable accounting standards.

Publications

2.8K

Citations

112

Authors

Institutions

Publications per year

2017–2026

Variants

Claims Liabilities AccountingClaims Liability Accounting

Parents

Financial AccountingInsurance Accounting

Children

Accounts Payable AccountingBond Payable AccountingClaim Liability EstimationInsurance Claim LiabilitiesNotes Payable AccountingPolicy Reserve AccountingSettlement Of Liabilities

Publications

Liabilities— A New Approach

William F. Sharpe, Lawrence G. Tint · The Journal of Portfolio Management · 1990 · 348 citations

Business, Finance, Financial Accounting +9

Is fair value accounting information relevant and reliable? Evidence from capital market research

Wayne R. Landsman · Accounting and Business Research · 2007 · 298 citations

Business, Accountancy, Accounting +17

Including Estimates of the Future in Today's Financial Statements

Mary E. Barth · Accounting Horizons · 2006 · 266 citations

Business, Accountancy, Accounting +15

Subtle linguistic cues influence perceived blame and financial liability

Caitlin M. Fausey, Lera Boroditsky · Psychonomic Bulletin & Review · 2010 · 181 citations

Business, Finance, Social Psychology +11

Including Estimates of the Future in Today's Financial Statements

Mary E. Barth · SSRN Electronic Journal · 2006 · 107 citations · Full text

Business, Accountancy, Accounting +15

1–5 of 56

Authors

112

SV
Sandra van der Laan
The University of Sydney, Australia
2 publications · 37 citations
2
h-index
NK
Nolan Kido
University of Hawaiʻi at Mānoa, United States
2 publications · 40 citations
2
h-index
JM
James M. Wahlen
Indiana University, United States
2 publications · 66 citations
2
h-index
KS
Katherine Schipper
Duke University, United States
2 publications · 91 citations
2
h-index
JD
John D. Phillips
University of Connecticut, United States
2 publications · 137 citations
2
h-index

1–5 of 112

Institutions

1–8 of 75

Venues

SSRN Electronic Journal
Repository · 4 publications · 169 citations
4
h-index
Accounting and Business Research
4 publications · 407 citations
4
h-index
Accounting Horizons
3 publications · 332 citations
3
h-index
Journal of Human Resource Costing & Accounting
3 publications · 65 citations
3
h-index
Australian Accounting Review
AAR · 2 publications · 34 citations
2
h-index

1–5