Concepedia

Nonrecurring Items

Nonrecurring Items is a financial reporting construct that belongs to the class of non-GAAP financial measures and is distinguished by its focus on gains or losses that are unusual in nature or infrequent in occurrence, thereby excluded from core earnings to enhance predictive accuracy in income measurement.

12

Publications

1.3K

Citations

25

Authors

22

Institutions

Publications per year

2017–2026

2

Variants

Non-recurring Items

Parents

Publications

12

Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy

Linda S. McDaniel, Roger D. Martin, Laureen A. Maines · The Accounting Review · 2002 · 385 citations

, , +11

Analysts’ treatment of nonrecurring items in street earnings

Zhaoyang Gu, Ting Chen · Journal of Accounting and Economics · 2004 · 323 citations

, , +12

Analysts' Treatment of Nonrecurring Items in Street Earnings

Zhaoyang Gu, Ting Chen · SSRN Electronic Journal · 2004 · 128 citations · Full text

, , +13

Two-Dimensional Failure-Free Warranty Policies: Two-Dimensional Point Process Models

D. N. Prabhakar Murthy, Bermawi P. Iskandar, R. J. Wilson · Operations Research · 1995 · 109 citations

, , +9

Short-term Memory for Repeated and Non-repeated Items

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

, , +12

1–5 of 12

Authors

25

  1. ZG
    Zhaoyang Gu

    Chinese University of Hong Kong, Hong Kong SAR China

    2 publications · 451 citations

    2

    h-index

  2. TC
    Ting Chen

    Wuhan University of Science and Technology, China

    2 publications · 451 citations

    2

    h-index

  3. TJ
    Thomas J. Lopez

    University of Alabama, United States

    1 publications · 65 citations

    1

    h-index

  4. RD
    Roger D. Martin

    University of Virginia, United States

    1 publications · 385 citations

    1

    h-index

  5. MV
    Mark Vogl

    St. Cloud State University, United States

    1 publications · 11 citations

    1

    h-index

1–5 of 25

Institutions

22

  1. University of Kentucky

    Lexington, United States

    1 h-index

    1 publications

    385 citations

  2. Massachusetts Institute of Technology

    Cambridge, United States

    1 h-index

    1 publications

    79 citations

  3. University of Regensburg

    Regensburg, Germany

    1 h-index

    1 publications

    23 citations

  4. The University of Texas at Dallas

    Richardson, United States

    1 h-index

    1 publications

    65 citations

  5. University of Alabama

    Tuscaloosa, United States

    1 h-index

    1 publications

    65 citations

  6. The University of Queensland

    Brisbane, Australia

    1 h-index

    1 publications

    109 citations

  7. University of Arizona

    Tucson, United States

    1 h-index

    1 publications

    34 citations

  8. University of Colorado Denver

    Denver, United States

    1 h-index

    1 publications

    65 citations

1–8 of 22

Venues

  1. The Accounting Review

    3 publications · 511 citations

    3

    h-index

  2. SSRN Electronic Journal

    Repository · 1 publications · 128 citations

    1

    h-index

  3. Journal of Accounting and Economics

    1 publications · 323 citations

    1

    h-index

  4. Operations Research

    1 publications · 109 citations

    1

    h-index

  5. Contemporary Accounting Research

    CAR · 1 publications · 34 citations

    1

    h-index

1–5