Subsequent Events Reporting

Subsequent Events Reporting is a financial reporting practice that identifies and discloses events occurring after the reporting period but before the issuance of financial statements, which either provide additional evidence about conditions existing at the reporting date (Type I) or reflect non-recognizable events that may influence users’ understanding of the financial position or performance (Type II).

22

Publications

925

Citations

81

Authors

52

Institutions

Publications per year

2017–2026

6

Authors

81

  1. JM
    Jeremy Michels

    University of Pennsylvania, United States

    2 publications · 159 citations

    2

    h-index

  2. FD
    Fernando Dronda

    Hospital Universitario Ramón y Cajal, Spain

    1 publications · 37 citations

    1

    h-index

  3. SB
    Sarah Baradaran

    Allergan (United States), United States

    1 publications · 13 citations

    1

    h-index

  4. JG
    Jeffrey G. Johnson

    Columbia University, United States

    1 publications · 13 citations

    1

    h-index

  5. ΝG
    Ν. G. L. Hammond

    University of Bristol, United Kingdom

    1 publications · 60 citations

    1

    h-index

1–5 of 81

Venues

  1. Accounting Horizons

    2 publications · 52 citations

    2

    h-index

  2. Emergency Medicine Australasia

    EMA · 1 publications · 21 citations

    1

    h-index

  3. Journal of Child Sexual Abuse

    1 publications · 25 citations

    1

    h-index

  4. British Journal of Psychology

    1 publications · 112 citations

    1

    h-index

  5. Current Issues in Auditing

    1 publications · 11 citations

    1

    h-index

1–5