Concepedia

Separate Entity Assumption

The "Separate Entity Assumption" is an accounting principle that establishes the economic activities of a business as distinct and independent from those of its owners, investors, or other entities, thereby requiring financial records to reflect only the transactions of the business itself.

12

Publications

451

Citations

20

Authors

13

Institutions

Publications per year

2017–2026

2

Variants

Business Entity AssumptionSeparate Entity Concept

Parents

Publications

12

Countable entities: Developmental changes

Elizabeth F. Shipley, Barbara A. Shepperson · Cognition · 1990 · 171 citations · Full text

, , +15

<scp>Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices</scp>

Charles E. Hyde, Chongwoo Choe · Journal of Economics & Management Strategy · 2005 · 84 citations · Full text

, , +13

Hesiodic and Milesian Cosmogonies- III

Michael C. Stokes · Phronesis · 1963 · 35 citations

, , +9

Medieval corporations, membership and the common good: rethinking the critique of shareholder primacy

Samuel Mansell, Alejo José G. Sisón · Journal of Institutional Economics · 2019 · 32 citations · Full text

, , +17

An analysis of the concept of corporate separateness in BHC regulation from an economic perspective

Anthony Cornyn, Gerald A. Hanweck, Stephen A. Rhoades et al. · RePEc: Research Papers in Economics · 1986 · 24 citations

, , +13

1–5 of 12

Authors

20

  1. CE
    Charles E. Hyde

    The University of Melbourne, Australia

    2 publications · 97 citations

    2

    h-index

  2. CC
    Chongwoo Choe

    Monash University, Australia

    2 publications · 97 citations

    2

    h-index

  3. AJ
    Alejo José G. Sisón

    Universidad de Navarra, Spain

    1 publications · 32 citations

    1

    h-index

  4. DN
    Danuše Nerudová

    Mendel University in Brno, Czechia

    1 publications · 11 citations

    1

    h-index

  5. IG
    Ives Goddard

    Smithsonian Institution, United States

    1 publications · 18 citations

    1

    h-index

1–5 of 20

Institutions

13

  1. Washington and Lee University

    Lexington, United States

    1 h-index

    1 publications

    16 citations

  2. Australian Federation of Graduate Women New South Wales

    Sydney, Australia

    1 h-index

    1 publications

    84 citations

  3. University of Edinburgh

    Edinburgh, United Kingdom

    1 h-index

    1 publications

    35 citations

  4. Universidad de Navarra

    Pamplona, Spain

    1 h-index

    1 publications

    32 citations

  5. Field Museum of Natural History

    Chicago, United States

    1 h-index

    1 publications

    10 citations

  6. City, University of London

    London, United Kingdom

    1 h-index

    2 publications

    44 citations

  7. Mendel University in Brno

    Brno, Czechia

    1 h-index

    1 publications

    11 citations

  8. Hiroshima University

    Hiroshima, Japan

    1 h-index

    1 publications

    15 citations

1–8 of 13

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 29 citations

    2

    h-index

  2. Journal of Economics & Management Strategy

    JEMS · 1 publications · 84 citations

    1

    h-index

  3. Prague Economic Papers

    1 publications · 11 citations

    1

    h-index

  4. Journal of Institutional Economics

    1 publications · 32 citations

    1

    h-index

  5. Ethnohistory

    1 publications · 18 citations

    1

    h-index

1–5