Concepedia

Non-recurring Items

Non-Recurring Items is a financial reporting concept referring to gains or losses that are unusual and infrequent in nature, thereby distinguishing them from recurring operational items due to their lack of expected repetition in the ordinary course of business.

12

Publications

777

Citations

32

Authors

22

Institutions

Publications per year

2017–2026

3

Variants

Non-recurring Gains And Losses

Parents

Publications

12

Prevention and treatment of item nonresponse.

Edith D. de Leeuw, Joop J. Hox, Mark Huisman · Journal of Official Statistics · 2003 · 192 citations

, , +5

Internal Corporate Governance and Classification Shifting Practices

Alaa Mansour Zalata, Clare Roberts · Journal of Accounting Auditing & Finance · 2015 · 118 citations

, , +16

Short-term Memory for Repeated and Non-repeated Items

Wayne A. Wickelgren · Quarterly Journal of Experimental Psychology · 1965 · 79 citations

, , +12

The Persistence and Market Valuation of Recurring Nonrecurring Items

William M. Cready, Thomas J. Lopez, Craig A. Sisneros · The Accounting Review · 2010 · 65 citations

, , +13

Superfactors P, E And N In A Comprehensive Factor Space

H. J. Eysenck · Multivariate Behavioral Research · 1978 · 64 citations

, , +17

1–5 of 12

Authors

32

  1. ED
    Edith D. de Leeuw

    Utrecht University, Netherlands

    1 publications · 192 citations

    1

    h-index

  2. JJ
    Joop J. Hox

    Utrecht University, Netherlands

    1 publications · 192 citations

    1

    h-index

  3. MH
    Mark Huisman

    University of Groningen, Netherlands

    1 publications · 192 citations

    1

    h-index

  4. AM
    Alaa Mansour Zalata

    Mansoura University, Egypt

    1 publications · 118 citations

    1

    h-index

  5. CR
    Clare Roberts

    University of Aberdeen, United Kingdom

    1 publications · 118 citations

    1

    h-index

1–5 of 32

Institutions

22

  1. University of East London

    London, United Kingdom

    1 h-index

    1 publications

    118 citations

  2. University of Aberdeen

    Aberdeen, United Kingdom

    1 h-index

    1 publications

    118 citations

  3. Massachusetts Institute of Technology

    Cambridge, United States

    1 h-index

    1 publications

    79 citations

  4. University of Colorado Denver

    Denver, United States

    1 h-index

    1 publications

    65 citations

  5. The University of Texas at Dallas

    Richardson, United States

    1 h-index

    1 publications

    65 citations

  6. University of Alabama

    Tuscaloosa, United States

    1 h-index

    1 publications

    65 citations

  7. Peking University

    Beijing, China

    1 h-index

    1 publications

    62 citations

  8. Xiangtan University

    Xiangtan, China

    1 h-index

    1 publications

    62 citations

1–8 of 22

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 71 citations

    3

    h-index

  2. Journal of Official Statistics

    JOS · 1 publications · 192 citations

    1

    h-index

  3. Journal of Accounting Auditing & Finance

    JAAF · 1 publications · 118 citations

    1

    h-index

  4. Quarterly Journal of Experimental Psychology

    1 publications · 79 citations

    1

    h-index

  5. The Accounting Review

    1 publications · 65 citations

    1

    h-index

1–5