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
22
Disclosure Versus Recognition: Inferences from Subsequent Events
Jeremy Michels · Journal of Accounting Research · 2016 · 111 citations
Business, Accounting, Finance +12
1–5 of 22
81
2
h-index
1
h-index
1
h-index
1
h-index
1
h-index
1–5 of 81
52

University of Gothenburg
Gothenburg, Sweden
2 h-index
2 publications
31 citations
Research Council of Finland
Helsinki, Finland
1 h-index
1 publications
181 citations
Instituto Ramón y Cajal de Investigación Sanitaria
Madrid, Spain
1 h-index
10 publications
370 citations
Iowa State University
Ames, United States
1 h-index
2 publications
40 citations

St Thomas' Hospital
London, United Kingdom
1 h-index
2 publications
124 citations
Royal Perth Hospital
Perth, Australia
1 h-index
3 publications
63 citations
The University of Texas Health Science Center at Houston
Houston, United States
1 h-index
1 publications
19 citations

University of Bristol
Bristol, United Kingdom
1 h-index
1 publications
60 citations
1–8 of 52
2 publications · 52 citations
2
h-index
EMA · 1 publications · 21 citations
1
h-index
1 publications · 25 citations
1
h-index
1 publications · 112 citations
1
h-index
1 publications · 11 citations
1
h-index
1–5