Concepedia

Value Added Statement Interpretation

Value Added Statement Interpretation is an analytical framework within accounting scholarship that systematically elucidates the distribution and utilization of economic value created by an organization during a specific period, distinguished from related financial reporting constructs by its focus on stakeholder-specific value allocation and non-owner performance metrics.

7

Publications

316

Citations

12

Authors

7

Institutions

Publications per year

2017–2026

0

Parents

Publications

7

The value added statement – an appropriate instrument for Integrated Reporting

Axel Haller, Chris van Staden · Accounting Auditing & Accountability Journal · 2014 · 187 citations

, , +17

TESTING A MODEL OF ISLAMIC CORPORATE FINANCIAL REPORTS: SOME EXPERIMENTAL EVIDENCE

Maliah Sulaiman · RePEc: Research Papers in Economics · 2001 · 38 citations

, , +15

Analysis of the Relevance of Information Content of the Value Added Statement in the Brazilian Capital Markets

Márcio André Veras Machado, Marcelo Álvaro da Silva Macedo, Márcia Reis Machado · Revista Contabilidade & Finanças · 2015 · 23 citations · Full text

, , +14

ACCOUNTING FOR A DISAPPEARANCE: A CONTRIBUTION TO THE HISTORY OF THE VALUE ADDED STATEMENT IN THE UK

Chris Pong, Falconer Mitchell · Accounting Historians Journal · 2005 · 23 citations

, , +14

Published Statements of Value Added: A Survey of Three Years' Experience

Brian A. Rutherford · Accounting and Business Research · 1980 · 22 citations

, , +16

1–5 of 7

Authors

12

  1. AH
    Axel Haller

    University of Regensburg, Germany

    1 publications · 187 citations

    1

    h-index

  2. BA
    Brian A. Rutherford

    University of Kent, United Kingdom

    1 publications · 22 citations

    1

    h-index

  3. CP
    Chris Pong

    University of Edinburgh, United Kingdom

    1 publications · 23 citations

    1

    h-index

  4. MÁ
    Marcelo Álvaro da Silva Macedo

    Universidade Federal do Rio de Janeiro, Brazil

    1 publications · 23 citations

    1

    h-index

  5. MS
    Maliah Sulaiman

    International Islamic University Malaysia, Malaysia

    1 publications · 38 citations

    1

    h-index

1–5 of 12

Institutions

7

  1. University of Edinburgh

    Edinburgh, United Kingdom

    1 h-index

    2 publications

    46 citations

  2. International Islamic University Malaysia

    Kuala Lumpur, Malaysia

    1 h-index

    1 publications

    38 citations

  3. University of Canterbury

    Christchurch, New Zealand

    1 h-index

    1 publications

    187 citations

  4. University of Illinois Chicago

    Chicago, United States

    1 h-index

    1 publications

    11 citations

  5. University of Regensburg

    Regensburg, Germany

    1 h-index

    1 publications

    187 citations

  6. Universidade Federal do Rio de Janeiro

    Rio de Janeiro, Brazil

    1 h-index

    1 publications

    23 citations

  7. Universidade Federal da Paraíba

    João Pessoa, Brazil

    1 h-index

    2 publications

    46 citations

1–7 of 7

Venues

  1. Revista Contabilidade & Finanças

    1 publications · 23 citations

    1

    h-index

  2. Accounting Auditing & Accountability Journal

    1 publications · 187 citations

    1

    h-index

  3. Accounting and Business Research

    1 publications · 22 citations

    1

    h-index

  4. Universitätsbibliographie, Universität Duisburg-Essen

    Repository · 1 publications · 12 citations

    1

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 1 publications · 38 citations

    1

    h-index

1–5