Concepedia

Liability Recognition

Liability Recognition is the accounting principle that identifies when a financial obligation of an entity arising from past events should be formally recorded in the financial statements, distinguishing it from related concepts by its specific timing and criteria for acknowledgment.

63

Publications

3.5K

Citations

129

Authors

78

Institutions

Publications per year

2017–2026

8

Parents

Children

Publications

63

A Research Note

Lawrence R. Wheeless, Virginia Eman Wheeless, Fran Dickson‐Markman · Small Group Behavior · 1982 · 387 citations

, , +13

Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability

Kelsey Brasel, Marcus M. Doxey, Jonathan H. Grenier et al. · The Accounting Review · 2016 · 324 citations

, , +13

The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106

Paquita Y. Davis‐Friday, Lookman Buky Folami, Chao‐Shin Liu et al. · The Accounting Review · 1999 · 219 citations

, , +11

Subtle linguistic cues influence perceived blame and financial liability

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

, , +11

Recognition and Disclosure Reliability: Evidence from SFAS No. 106*

Paquita Y. Davis‐Friday, Chao‐Shin Liu, Horst Mittelstaedt · Contemporary Accounting Research · 2004 · 150 citations

, , +11

1–5 of 63

Authors

129

  1. MM
    Marcus M. Doxey

    University of Alabama, United States

    3 publications · 427 citations

    3

    h-index

  2. CL
    Chao‐Shin Liu

    University of Notre Dame, United States

    3 publications · 410 citations

    3

    h-index

  3. HM
    Horst Mittelstaedt

    Max Planck Society, Germany

    3 publications · 410 citations

    3

    h-index

  4. PY
    Paquita Y. Davis‐Friday

    University of Notre Dame, United States

    3 publications · 410 citations

    3

    h-index

  5. JH
    Jonathan H. Grenier

    Miami University, United States

    3 publications · 427 citations

    3

    h-index

1–5 of 129

Institutions

78

  1. University of Notre Dame

    Notre Dame, United States

    4 h-index

    9 publications

    1.2K citations

  2. University of Alabama

    Tuscaloosa, United States

    4 h-index

    4 publications

    476 citations

  3. Indiana University

    Bloomington, United States

    3 h-index

    3 publications

    161 citations

  4. Miami University

    Oxford, United States

    3 h-index

    4 publications

    511 citations

  5. Ball State University

    Muncie, United States

    3 h-index

    3 publications

    427 citations

  6. Indiana University Bloomington

    Bloomington, United States

    3 h-index

    4 publications

    440 citations

  7. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    197 citations

  8. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    38 citations

1–8 of 78

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 299 citations

    7

    h-index

  2. The Accounting Review

    3 publications · 564 citations

    3

    h-index

  3. Accounting and Business Research

    3 publications · 88 citations

    3

    h-index

  4. Legal Theory

    2 publications · 75 citations

    2

    h-index

  5. Accounting Horizons

    2 publications · 66 citations

    2

    h-index

1–5