Concepedia

Pledge Accounting

Pledge Accounting is a specialized method within nonprofit accounting that systematically recognizes and measures conditional and unconditional donor commitments to provide future resources, distinguishing it from general revenue recognition by its focus on enforceable promises to give and the timing of their measurability and collectibility.

15

Publications

655

Citations

34

Authors

33

Institutions

Publications per year

2017–2026

10

Parents

Children

Publications

15

Share Pledges and Margin Call Pressure

Konan Chan · Tamkang University Institutional Repository (TKUIR) · 2018 · 219 citations

, , +8

Acting on Climate Finance Pledges: Inter-Agency Dynamics and Relationships with Aid in Contributor States

Jonathan Pickering, Jakob Skovgaard, Soyeun Kim et al. · World Development · 2014 · 123 citations · Full text

, , +14

The paradox of pledgeability

Jason Roderick Donaldson, Denis Gromb, Giorgia Piacentino · Journal of Financial Economics · 2019 · 83 citations

, , +3

Pledge (and Hedge) Allegiance to the Company

David F. Larcker, Brian Tayan · SSRN Electronic Journal · 2010 · 39 citations · Full text

, , +4

To the flag: the unlikely history of the Pledge of Allegiance

Choice Reviews Online · 2006 · 29 citations

, , +4

1–5 of 15

Authors

34

  1. DG
    Denis Gromb

    National Bureau of Economic Research, United States

    2 publications · 93 citations

    2

    h-index

  2. JR
    Jason Roderick Donaldson

    Washington University in St. Louis, United States

    2 publications · 93 citations

    2

    h-index

  3. GP
    Giorgia Piacentino

    Columbia University, United States

    2 publications · 93 citations

    2

    h-index

  4. KW
    Kenichi Wada

    Research Institute of Innovative Technology for the Earth, Japan

    1 publications · 17 citations

    1

    h-index

  5. JL
    Jing Liu

    Hunan University, China

    1 publications · 16 citations

    1

    h-index

1–5 of 34

Institutions

33

  1. Columbia University

    New York, United States

    2 h-index

    2 publications

    93 citations

  2. Washington University in St. Louis

    St Louis, United States

    2 h-index

    2 publications

    93 citations

  3. European Corporate Governance Institute

    Brussels, Belgium

    1 h-index

    1 publications

    39 citations

  4. HEC Paris

    Jouy-en-Josas, France

    1 h-index

    1 publications

    83 citations

  5. Lund University

    Lund, Sweden

    1 h-index

    1 publications

    123 citations

  6. University of Zurich

    Zurich, Switzerland

    1 h-index

    1 publications

    123 citations

  7. University of Edinburgh

    Edinburgh, United Kingdom

    1 h-index

    1 publications

    123 citations

  8. East China Normal University

    Shanghai, China

    1 h-index

    1 publications

    15 citations

1–8 of 33

Venues

  1. Finance research letters

    2 publications · 35 citations

    2

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 49 citations

    2

    h-index

  3. Journal of Financial Stability

    1 publications · 24 citations

    1

    h-index

  4. ISRA International Journal of Islamic Finance

    IIJIF · 1 publications · 10 citations

    1

    h-index

  5. Tamkang University Institutional Repository (TKUIR)

    Repository · 1 publications · 219 citations

    1

    h-index

1–5