Tangible Asset Recognition

Tangible Asset Recognition is the accounting process by which a tangible resource, meeting the criteria of probable future economic benefits and reliable measurability, is formally recorded as an asset in the financial statements upon acquisition or construction.

9

Publications

524

Citations

15

Authors

14

Institutions

Publications per year

2017–2026

6

Authors

15

  1. BL
    Baruch Lev

    New York University, United States

    2 publications · 222 citations

    2

    h-index

  2. AT
    Alan Teixeira

    University of Oxford, United Kingdom

    2 publications · 91 citations

    2

    h-index

  3. SH
    Stephen H. Penman

    Columbia University, United States

    2 publications · 91 citations

    2

    h-index

  4. RB
    Richard Barker

    University of Oxford, United Kingdom

    2 publications · 91 citations

    2

    h-index

  5. MA
    Miklos A. Vasarhelyi

    Rutgers, The State University of New Jersey, United States

    1 publications · 25 citations

    1

    h-index

1–5 of 15

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 44 citations

    2

    h-index

  2. Accounting and Business Research

    2 publications · 269 citations

    2

    h-index

  3. Qualitative Research in Accounting & Management

    QRAM · 1 publications · 81 citations

    1

    h-index

  4. 1

    h-index

  5. Management Decision

    1 publications · 13 citations

    1

    h-index

1–5