Concepedia

Timely Loss Recognition

Timely Loss Recognition is an accounting principle that requires a firm to recognize losses in the financial statements promptly upon the occurrence of adverse economic events, distinguishing it from delayed or discretionary loss recognition by emphasizing the immediacy and transparency of financial reporting.

115

Publications

15.8K

Citations

215

Authors

164

Institutions

Publications per year

2017–2026

32

Parents

Publications

115

International Accounting Standards and Accounting Quality

Mary E. Barth, Wayne R. Landsman, Mark H. Lang · Journal of Accounting Research · 2008 · 3.1K citations

, , +14

Earnings quality in UK private firms: comparative loss recognition timeliness

Ray Ball, Lakshmanan Shivakumar · Journal of Accounting and Economics · 2004 · 2.5K citations

, , +16

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

Ray Ball, Lakshmanan Shivakumar · Journal of Accounting Research · 2006 · 1.1K citations

, , +16

International Accounting Standards and Accounting Quality

Mary E. Barth, Wayne R. Landsman, Mark H. Lang · SSRN Electronic Journal · 2005 · 762 citations · Full text

, , +14

Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?

Hans Bonde Christensen, Edward Lee, Martin Walker et al. · European Accounting Review · 2015 · 582 citations · Full text

, , +17

1–5 of 115

Authors

215

  1. RB
    Ray Ball

    University of Chicago, United States

    5 publications · 4.2K citations

    5

    h-index

  2. MH
    Mark H. Lang

    University of North Carolina at Chapel Hill, United States

    5 publications · 4.4K citations

    5

    h-index

  3. RM
    Robert M. Bushman

    University of North Carolina at Chapel Hill, United States

    5 publications · 559 citations

    5

    h-index

  4. LS
    Lakshmanan Shivakumar

    London Business School, United Kingdom

    4 publications · 4.1K citations

    4

    h-index

  5. CL
    Christian Leuz

    University of Chicago, United States

    4 publications · 220 citations

    4

    h-index

1–5 of 215

Institutions

164

  1. University of Chicago

    Chicago, United States

    11 h-index

    12 publications

    5.8K citations

  2. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    9 h-index

    12 publications

    2.1K citations

  3. Flagler College

    St. Augustine, United States

    7 h-index

    8 publications

    7.2K citations

  4. Washington University in St. Louis

    St Louis, United States

    6 h-index

    7 publications

    1.1K citations

  5. London Business School

    London, United Kingdom

    5 h-index

    5 publications

    4.1K citations

  6. Vienna University of Economics and Business

    Vienna, Austria

    4 h-index

    4 publications

    275 citations

  7. European Corporate Governance Institute

    Brussels, Belgium

    4 h-index

    6 publications

    380 citations

  8. University of Hertfordshire

    Hatfield, United Kingdom

    3 h-index

    3 publications

    426 citations

1–8 of 164

Venues

  1. SSRN Electronic Journal

    Repository · 32 publications · 2.9K citations

    20

    h-index

  2. Journal of Accounting Research

    JAR · 9 publications · 5K citations

    9

    h-index

  3. Journal of Accounting and Economics

    8 publications · 4.2K citations

    8

    h-index

  4. European Accounting Review

    EAR · 5 publications · 691 citations

    5

    h-index

  5. Journal of International Accounting Research

    3 publications · 520 citations

    3

    h-index

1–5