Liability Reporting is a formal accounting practice within fiscal reporting that systematically identifies, measures, and discloses an entity's present obligations arising from past transactions or events, thereby distinguishing them from equity and revenues to ensure accurate financial statement representation.
16
Publications
945
Citations
37
Authors
28
Institutions
Publications per year
2017–2026
1
Parents
Publications
16
Including Estimates of the Future in Today's Financial Statements
Mary E. Barth · Accounting Horizons · 2006 · 266 citations
Business, Accountancy, Accounting +15
Injury and Liability Associated with Cervical Procedures for Chronic Pain
James P. Rathmell, Edward Michna, Dermot R. Fitzgibbon et al. · Anesthesiology · 2011 · 141 citations · Full text
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
CEO Confidence and Unreported R&D
Ping‐Sheng Koh, David M. Reeb, Wanli Zhao · Management Science · 2017 · 93 citations
Business-model (intent)-based accounting
James J. Leisenring, Thomas J. Linsmeier, Katherine Schipper et al. · Accounting and Business Research · 2012 · 74 citations
Business, Accountancy, Accounting +16
1–5 of 16
Authors
37
- ME
3
h-index
- HT
2
h-index
- LM
1
h-index
- LS
1
h-index
- EW
1
h-index
1–5 of 37
Institutions
28
Stanford University
Stanford, United States
3 h-index
3 publications
402 citations
Indiana University
Bloomington, United States
2 h-index
2 publications
78 citations
Indiana University Bloomington
Bloomington, United States
2 h-index
2 publications
78 citations
Massey University
Palmerston North, New Zealand
2 h-index
4 publications
142 citations
Central Michigan University
Mount Pleasant, United States
2 h-index
3 publications
45 citations
Victoria University of Wellington
Wellington, New Zealand
2 h-index
2 publications
56 citations
University of Alabama
Tuscaloosa, United States
1 h-index
1 publications
49 citations
Southern Illinois University Carbondale
Carbondale, United States
1 h-index
1 publications
93 citations
1–8 of 28
Venues
- Accounting and Business Research
2 publications · 115 citations
2
h-index
- Journal of Human Resource Costing & Accounting
2 publications · 33 citations
2
h-index
- Accounting Horizons
2 publications · 315 citations
2
h-index
- Survey of Anesthesiology
1 publications · 18 citations
1
h-index
- Pacific Accounting Review
PAR · 1 publications · 13 citations
1
h-index
1–5