Off-Balance-Sheet Assets is a financial reporting construct referring to assets that are not recorded on a company's balance sheet despite providing economic benefits, due to their ownership structure or contractual arrangement, thus distinguishing them from on-balance-sheet assets in terms of accounting recognition and regulatory scrutiny.
195
Publications
11K
Citations
310
Authors
213
Institutions
Publications per year
2017–2026
42
Variants
Obs AssetsOff-balance-sheet Items
Parents
Publications
195
Donald R. Lehmann, Jennifer Ames Stuart · Journal of Marketing Research · 2004 · 826 citations
Value-relevance of banks' derivatives disclosures
Mohan Venkatachalam · Journal of Accounting and Economics · 1996 · 367 citations
Business, Accountancy, Finance +15
1–5 of 195
Authors
310
- AN
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- SL
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- CH
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1–5 of 310
Institutions
213
National Bureau of Economic Research
Cambridge, United States
11 h-index
14 publications
756 citations
University of South Carolina
Columbia, United States
8 h-index
11 publications
852 citations
International Monetary Fund
Washington D.C., United States
7 h-index
7 publications
295 citations
University of Arizona
Tucson, United States
7 h-index
9 publications
901 citations
Texas A&M University
College Station, United States
7 h-index
7 publications
591 citations
New York University
New York, United States
6 h-index
9 publications
448 citations
Duke University
Durham, United States
5 h-index
5 publications
199 citations
Federal Reserve
Washington D.C., United States
5 h-index
7 publications
388 citations
1–8 of 213
Venues
- SSRN Electronic Journal
Repository · 47 publications · 2.1K citations
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- RePEc: Research Papers in Economics
Repository · 10 publications · 198 citations
10
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- Journal of Banking & Finance
8 publications · 1.5K citations
8
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- Journal of Accounting Auditing & Finance
JAAF · 6 publications · 304 citations
6
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- The Accounting Review
4 publications · 420 citations
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