Concepedia

Loss Recognition Timing

Loss Recognition Timing is a method within the domain of financial accounting that determines when a loss is formally acknowledged in financial statements, distinguishing itself from other timing methods by focusing specifically on the recognition point for losses rather than gains or revenues.

27

Publications

2.3K

Citations

54

Authors

49

Institutions

Publications per year

2017–2026

9

Parents

Publications

27

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

Ray Ball, Lakshmanan Shivakumar · Journal of Accounting Research · 2006 · 1.1K citations

, , +16

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

Ray Ball, Lakshmanan Shivakumar · SSRN Electronic Journal · 2005 · 335 citations · Full text

, , +16

Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis

Jannis Bischof, Christian Laux, Christian Leuz · Journal of Financial Economics · 2021 · 145 citations · Full text

, , +17

The Changing Landscape of Accrual Accounting

Robert M. Bushman, Alina Lerman, Frank Zhang · Journal of Accounting Research · 2015 · 144 citations

, , +12

Discussion of: “Acquisition profitability and timely loss recognition” by J. Francis and X. Martin

Sugata Roychowdhury · Journal of Accounting and Economics · 2009 · 76 citations

, , +15

1–5 of 27

Authors

54

  1. CL
    Christian Laux

    Vienna University of Economics and Business, Austria

    2 publications · 156 citations

    2

    h-index

  2. NL
    Nan Li

    Tsinghua University, China

    2 publications · 44 citations

    2

    h-index

  3. CA
    Cyrus Aghamolla

    University of Minnesota, United States

    2 publications · 44 citations

    2

    h-index

  4. AL
    Alina Lerman

    University of Connecticut, United States

    2 publications · 157 citations

    2

    h-index

  5. RB
    Ray Ball

    University of Chicago, United States

    2 publications · 1.4K citations

    2

    h-index

1–5 of 54

Institutions

49

  1. University of Chicago

    Chicago, United States

    4 h-index

    4 publications

    1.6K citations

  2. University of Mannheim

    Mannheim, Germany

    3 h-index

    4 publications

    190 citations

  3. London Business School

    London, United Kingdom

    3 h-index

    3 publications

    1.4K citations

  4. Yale University

    New Haven, United States

    2 h-index

    3 publications

    301 citations

  5. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    2 h-index

    2 publications

    157 citations

  6. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    2 publications

    156 citations

  7. University of Minnesota

    Minneapolis, United States

    2 h-index

    4 publications

    88 citations

  8. Flagler College

    St. Augustine, United States

    2 h-index

    2 publications

    37 citations

1–8 of 49

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 474 citations

    8

    h-index

  2. Journal of Accounting Research

    JAR · 5 publications · 1.3K citations

    5

    h-index

  3. European Accounting Review

    EAR · 2 publications · 33 citations

    2

    h-index

  4. Journal of the American Taxation Association

    1 publications · 10 citations

    1

    h-index

  5. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 16 citations

    1

    h-index

1–5