Concepedia

Reconciliation Adjustments

Reconciliation Adjustments is a methodological construct in accounting and financial management that systematically identifies, categorizes, and corrects discrepancies between recorded financial data and external statements to ensure accuracy, compliance, and consistency within Bank Reconciliation and Budget Reconciliation processes.

7

Publications

242

Citations

19

Authors

15

Institutions

Publications per year

2017–2026

0

Parents

Publications

7

Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK

Joanne Horton, George Serafeim · Review of Accounting Studies · 2009 · 72 citations

, , +5

Reconciling national with international accounting standards

Carol A. Adams, Pauline Weetman, Sidney J. Gray · European Accounting Review · 1993 · 48 citations

, , +13

The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations

José Luis Ucieda Blanco, Beatriz García Osma · International Journal of Accounting Auditing and Performance Evaluation · 2004 · 33 citations

, , +13

The Value Relevance of Accounting Numbers Under International Financial Reporting Standards

Juana Aledo Martínez, Diego Abellán Martínez, Henghsiu Lin · Australian Accounting Review · 2014 · 33 citations

, , +16

Dynamic structures in variance based data reconciliation adjustments for a chromite smelting furnace

J.J. Eksteen, S.J. Frank, Markus A. Reuter · Minerals Engineering · 2002 · 23 citations

, , +6

1–5 of 7

Authors

19

  1. MV
    Markku Vieru

    University of Lapland, Finland

    1 publications · 13 citations

    1

    h-index

  2. JH
    Joanne Horton

    University of Warwick, United Kingdom

    1 publications · 72 citations

    1

    h-index

  3. HJ
    Hannu J. Schadewitz

    University of Turku, Finland

    1 publications · 13 citations

    1

    h-index

  4. PW
    Pauline Weetman

    University of Strathclyde, United Kingdom

    1 publications · 48 citations

    1

    h-index

  5. DA
    Diego Abellán Martínez

    University of Portland, United States

    1 publications · 33 citations

    1

    h-index

1–5 of 19

Institutions

15

  1. University of Warwick

    Coventry, United Kingdom

    2 h-index

    2 publications

    120 citations

  2. Emory University

    Atlanta, United States

    1 h-index

    1 publications

    20 citations

  3. University of Glasgow

    Glasgow, United Kingdom

    1 h-index

    1 publications

    48 citations

  4. University of Mississippi

    Oxford, United States

    1 h-index

    1 publications

    20 citations

  5. Stellenbosch University

    Stellenbosch, South Africa

    1 h-index

    2 publications

    46 citations

  6. University of Lapland

    Rovaniemi, Finland

    1 h-index

    1 publications

    13 citations

  7. Florida International University

    Miami, United States

    1 h-index

    1 publications

    20 citations

  8. University of Turku

    Turku, Finland

    1 h-index

    1 publications

    13 citations

1–8 of 15

Venues

  1. Minerals Engineering

    1 publications · 23 citations

    1

    h-index

  2. Australian Accounting Review

    AAR · 1 publications · 33 citations

    1

    h-index

  3. Review of Accounting Studies

    1 publications · 72 citations

    1

    h-index

  4. Journal of Accounting and Public Policy

    1 publications · 20 citations

    1

    h-index

  5. SSRN Electronic Journal

    Repository · 1 publications · 13 citations

    1

    h-index

1–5