Concepedia

Unrealized Returns

Unrealized Returns is a performance metric in private equity that quantifies the paper-level gain or loss on investments that have not yet been liquidated, derived from the difference between the current fair market value and the original cost basis of the portfolio holdings.

36

Publications

4K

Citations

60

Authors

55

Institutions

Publications per year

2017–2026

5

Parents

Publications

36

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

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

, , +16

Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format

Laureen A. Maines, Linda S. McDaniel · The Accounting Review · 2000 · 797 citations

, , +17

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition

Ray Ball, Lakshmanan Shivakumar · SSRN Electronic Journal · 2005 · 335 citations · Full text

, , +16

Asymmetric sensitivity of CEO cash compensation to stock returns

Andrew J. Leone, Joanna S. Wu, Jerold L. Zimmerman · Journal of Accounting and Economics · 2006 · 293 citations

, , +17

An evaluation of SFAS No. 130 comprehensive income disclosures

Dennis J. Chambers, Thomas J. Linsmeier, Catherine Shakespeare et al. · Review of Accounting Studies · 2007 · 269 citations

, , +17

1–5 of 36

Authors

60

  1. SJ
    Sofia Johan

    Florida Atlantic University, United States

    2 publications · 23 citations

    2

    h-index

  2. MZ
    Minjie Zhang

    Florida Atlantic University, United States

    2 publications · 23 citations

    2

    h-index

  3. GW
    Guojun Wu

    Institute of Rock and Soil Mechanics, China

    2 publications · 99 citations

    2

    h-index

  4. RB
    Ray Ball

    University of Chicago, United States

    2 publications · 1.4K citations

    2

    h-index

  5. CM
    Craig Merrill

    Brigham Young University, United States

    2 publications · 48 citations

    2

    h-index

1–5 of 60

Institutions

55

  1. National Bureau of Economic Research

    Cambridge, United States

    4 h-index

    4 publications

    83 citations

  2. Ross School

    East Hampton, United States

    4 h-index

    4 publications

    467 citations

  3. University of Michigan

    Ann Arbor, United States

    4 h-index

    4 publications

    467 citations

  4. University of Illinois Urbana-Champaign

    Urbana, United States

    3 h-index

    3 publications

    520 citations

  5. University of Chicago

    Chicago, United States

    3 h-index

    3 publications

    1.4K citations

  6. University of Rochester

    Rochester, United States

    3 h-index

    5 publications

    890 citations

  7. University of Houston

    Houston, United States

    3 h-index

    3 publications

    122 citations

  8. Boston College

    Boston, United States

    3 h-index

    3 publications

    63 citations

1–8 of 55

Venues

  1. SSRN Electronic Journal

    Repository · 12 publications · 942 citations

    11

    h-index

  2. Review of Accounting Studies

    2 publications · 281 citations

    2

    h-index

  3. Journal of Accounting Research

    JAR · 2 publications · 1.1K citations

    2

    h-index

  4. The Accounting Review

    2 publications · 856 citations

    2

    h-index

  5. The Journal of Finance

    2 publications · 77 citations

    2

    h-index

1–5