Profit Recognition

Profit Recognition is a financial reporting principle that distinguishes net income by identifying gains and revenues when they are earned rather than when cash is received, within the framework of capital maintenance and periodic performance measurement.

49

Publications

2.5K

Citations

117

Authors

59

Institutions

Publications per year

2017–2026

11

Authors

117

  1. YB
    Yuri Biondi

    Centre National de la Recherche Scientifique, France

    3 publications · 50 citations

    3

    h-index

  2. JG
    Jonathan Glover

    Carnegie Mellon University, United States

    3 publications · 50 citations

    3

    h-index

  3. ET
    Eiko Tsujiyama

    American Association for Thoracic Surgery, United States

    3 publications · 50 citations

    3

    h-index

  4. RM
    Richard Macve

    London School of Economics and Political Science, United Kingdom

    2 publications · 30 citations

    2

    h-index

  5. JA
    James A. Ohlson

    Hong Kong Polytechnic University, Hong Kong SAR China

    2 publications · 33 citations

    2

    h-index

1–5 of 117

Venues

  1. Accounting and Business Research

    2 publications · 118 citations

    2

    h-index

  2. Choice Reviews Online

    CRO · 2 publications · 176 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 2 publications · 21 citations

    2

    h-index

  4. Journal of Business Strategy

    2 publications · 42 citations

    2

    h-index

  5. 1

    h-index

1–5