Concepedia

Off-balance-sheet Reporting

Off-Balance-Sheet Reporting is an accounting practice in which certain financial obligations or assets are excluded from a company’s balance sheet in accordance with specific accounting standards, thereby distinguishing it from on-balance-sheet reporting by permitting the non-recognition of particular liabilities or rights that do not meet the criteria for balance sheet inclusion.

117

Publications

6K

Citations

205

Authors

141

Institutions

Publications per year

2017–2026

21

Parents

Publications

117

Commercial bank net interest margins, default risk, interest-rate risk, and off-balance sheet banking

Lazarus A. Angbazo · Journal of Banking & Finance · 1997 · 900 citations

, , +17

Fair value disclosures by bank holding companies

Elizabeth A. Eccher, K. Ramesh, S. Ramu Thiagarajan · Journal of Accounting and Economics · 1996 · 407 citations · Full text

, , +15

Office Size of Big 4 Auditors and Client Restatements

Jere R. Francis, Paul N. Michas, Michael D. Yu · Contemporary Accounting Research · 2012 · 350 citations

, , +17

Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads

Pepa Kraft · The Accounting Review · 2014 · 199 citations

, , +17

Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting

Karim Jamal, Hun‐Tong Tan · The Accounting Review · 2010 · 168 citations

, , +16

1–5 of 117

Authors

205

  1. SL
    Steven L. Schwarcz

    Duke University, United States

    6 publications · 205 citations

    6

    h-index

  2. MS
    Manmohan Singh

    International Monetary Fund, United States

    3 publications · 214 citations

    3

    h-index

  3. LS
    Liliana Schumacher

    International Monetary Fund, United States

    3 publications · 70 citations

    3

    h-index

  4. AL
    Ana Lozano‐Vivas

    Universidad de Málaga, Spain

    3 publications · 66 citations

    3

    h-index

  5. FP
    Fotios Pasiouras

    Technical University of Crete, Greece

    3 publications · 88 citations

    3

    h-index

1–5 of 205

Institutions

141

  1. University of Arizona

    Tucson, United States

    6 h-index

    7 publications

    675 citations

  2. International Monetary Fund

    Washington D.C., United States

    5 h-index

    5 publications

    254 citations

  3. The University of Texas at Austin

    Austin, United States

    4 h-index

    4 publications

    178 citations

  4. Duke University

    Durham, United States

    4 h-index

    4 publications

    174 citations

  5. Massachusetts Institute of Technology

    Cambridge, United States

    3 h-index

    3 publications

    534 citations

  6. Universidad de Málaga

    Málaga, Spain

    3 h-index

    4 publications

    79 citations

  7. The Ohio State University

    Columbus, United States

    3 h-index

    4 publications

    340 citations

  8. University of New Orleans

    New Orleans, United States

    3 h-index

    3 publications

    147 citations

1–8 of 141

Venues

  1. SSRN Electronic Journal

    Repository · 27 publications · 1.1K citations

    16

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 7 publications · 115 citations

    7

    h-index

  3. Journal of Banking & Finance

    6 publications · 1.3K citations

    6

    h-index

  4. The Accounting Review

    5 publications · 569 citations

    5

    h-index

  5. Journal of Accounting Auditing & Finance

    JAAF · 4 publications · 119 citations

    4

    h-index

1–5