Concepedia

Revenue Recognition Differences

Revenue Recognition Differences is a book-tax difference arising when the timing or amount of revenue recognized for financial reporting purposes diverges from that recognized under tax regulations, primarily due to discrepancies in the application of revenue recognition principles between Generally Accepted Accounting Principles (GAAP) and tax law.

5

Publications

117

Citations

10

Authors

6

Institutions

Publications per year

2017–2026

3

Parents

Publications

5

The FASB's and IASB's New Revenue Recognition Standard: What Will Be the Effects on Earnings Quality, Deferred Taxes, Management Compensation, and on Industry-Specific Reporting?

Robert W. Rutledge, Khondkar E. Karim, Taewoo Kim · Journal of Corporate Accounting & Finance · 2016 · 32 citations

, , +17

Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry

Stephanie J. Rasmussen · Accounting Horizons · 2012 · 27 citations

, , +11

Corporate governance quality and premature revenue recognition: evidence from the UK

Jihad Al‐Okaily, Rob Dixon, Aly Salama · International Journal of Managerial Finance · 2019 · 24 citations · Full text

, , +15

How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand

Humayun Kabir, Li Su · Journal of International Accounting Auditing and Taxation · 2022 · 19 citations

, , +17

ANALISIS DAMPAK PENERAPAN PSAK 72 TERHADAP KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DI MASA PANDEMI COVID-19

Duwi Rahayu · GREENOMIKA · 2020 · 15 citations · Full text

, , +16

1–5 of 5

Authors

10

  1. RD
    Rob Dixon

    Durham University, United Kingdom

    1 publications · 24 citations

    1

    h-index

  2. HK
    Humayun Kabir

    Auckland University of Technology, New Zealand

    1 publications · 19 citations

    1

    h-index

  3. RW
    Robert W. Rutledge

    Texas State University, United States

    1 publications · 32 citations

    1

    h-index

  4. KE
    Khondkar E. Karim

    University of Massachusetts Lowell, United States

    1 publications · 32 citations

    1

    h-index

  5. DR
    Duwi Rahayu

    Universitas Muhammadiyah Sidoarjo, Indonesia

    1 publications · 15 citations

    1

    h-index

1–5 of 10

Institutions

6

  1. Universitas Muhammadiyah Sidoarjo

    Sidoarjo, Indonesia

    1 h-index

    1 publications

    15 citations

  2. American University of Beirut

    Beirut, Lebanon

    1 h-index

    1 publications

    24 citations

  3. Rasmussen College

    Bloomington, United States

    1 h-index

    1 publications

    27 citations

  4. Newcastle University

    Newcastle upon Tyne, United Kingdom

    1 h-index

    1 publications

    24 citations

  5. Auckland University of Technology

    Auckland, New Zealand

    1 h-index

    2 publications

    38 citations

  6. Durham University

    Durham, United Kingdom

    1 h-index

    1 publications

    24 citations

1–6 of 6

Venues

  1. GREENOMIKA

    1 publications · 15 citations

    1

    h-index

  2. Journal of Corporate Accounting & Finance

    1 publications · 32 citations

    1

    h-index

  3. 1

    h-index

  4. International Journal of Managerial Finance

    IJMF · 1 publications · 24 citations

    1

    h-index

  5. Accounting Horizons

    1 publications · 27 citations

    1

    h-index

1–5