Concepedia

Statement Of Expenses

Statement of Expenses is an accounting report that presents the costs incurred by an enterprise fund during a specific period, classified by function or nature, to measure operational performance and financial accountability within public sector financial reporting.

16

Publications

1.2K

Citations

32

Authors

10

Institutions

Publications per year

2017–2026

6

Parents

Publications

16

The Predictive Value of Expenses Excluded from Pro Forma Earnings

Jeffrey T. Doyle, Russell J. Lundholm, Mark T. Soliman · Review of Accounting Studies · 2003 · 458 citations · Full text

, , +15

Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence

Luminita Enache, Anup Srivastava · Management Science · 2017 · 128 citations

, , +16

Accounting for Research and Development Costs: The Impact on Research and Development Expenditures

Roland E. Dukes, Thomas R. Dyckman, John A. Elliott · Journal of Accounting Research · 1980 · 100 citations

, , +11

The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures

Bertrand Horwitz, Richard Kolodny · Journal of Accounting Research · 1980 · 99 citations

, , +15

The role of human capital cost in accounting

Hai Ming Chen, Ku Jun Lin · Journal of Intellectual Capital · 2004 · 85 citations

, , +14

1–5 of 16

Authors

32

  1. ST
    Sorabh Tomar

    Southern Methodist University, United States

    2 publications · 54 citations

    2

    h-index

  2. LE
    Luminita Enache

    Dartmouth College, United States

    2 publications · 163 citations

    2

    h-index

  3. PG
    Philip G. Berger

    University of Chicago, United States

    2 publications · 54 citations

    2

    h-index

  4. JH
    Jung Ho Choi

    Stanford University, United States

    2 publications · 54 citations

    2

    h-index

  5. AS
    Anup Srivastava

    University of Calgary, Canada

    2 publications · 163 citations

    2

    h-index

1–5 of 32

Institutions

10

  1. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    54 citations

  2. Southern Methodist University

    Dallas, United States

    2 h-index

    2 publications

    54 citations

  3. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    54 citations

  4. University of Calgary

    Calgary, Canada

    1 h-index

    2 publications

    70 citations

  5. General Mills (United States)

    Minneapolis, United States

    1 h-index

    2 publications

    26 citations

  6. Academy Of Finance

    Hanoi, Vietnam

    1 h-index

    1 publications

    11 citations

  7. Palo Alto University

    Palo Alto, United States

    1 h-index

    1 publications

    10 citations

  8. Dartmouth College

    Hanover, United States

    1 h-index

    2 publications

    256 citations

1–8 of 10

Venues

  1. Journal of Accounting Research

    JAR · 3 publications · 266 citations

    3

    h-index

  2. Management Science

    2 publications · 172 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 2 publications · 45 citations

    2

    h-index

  4. Australian Accounting Review

    AAR · 2 publications · 29 citations

    2

    h-index

  5. Accounting Horizons

    1 publications · 24 citations

    1

    h-index

1–5