Construct · 1 fields · 1 citations

recognition versus disclosure: a standalone construct

One name. One construct. A landmark on the map.

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recognitionversus disclosure1 CONSTRUCTRecognition versusLIBBY · FINANCIAL ACCOUNTING

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Financial accounting

the finding that the same accounting amount is treated differently by auditors and users depending on whether it is recognized in the statements or only disclosed in notes.

In financial accounting, recognition versus disclosure refers to the finding that the same accounting amount is treated differently by auditors and users depending on whether it is recognized in the statements or only disclosed in notes. This meaning comes from Libby (2006) in Journal of Accounting Research.[1]

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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructsrecognition4 fields · 5 citationsjingle · one word, four constructs

References

  1. Libby, R., Nelson, M. W., & Hunton, J. E. (2006). Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information. Journal of Accounting Research, 44(3), 533-560. https://doi.org/10.1111/j.1475-679x.2006.00210.x

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