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Financial Statements

Known as: Financial Statement, Statement, Financial, Statements, Financial 
Formal and structured record of financial activities of a business, person, or other entity.
National Institutes of Health

Related topics

Related topics

10 relations

Narrower (7)

Assets, FinancialBalance SheetCash Flow StatementEquity, Financial
accounting conceptslegislation & jurisprudencestandards characteristics

Papers overview

Semantic Scholar uses AI to extract papers important to this topic.
Highly Cited
2018
Highly Cited
2018
Is Aggregate Market Power Increasing? Production Trends Using Financial Statements
Recent work in macroeconomics argues that firm market power dramatically increased since the 1980s. Using financial statement… 
Highly Cited
2016
Highly Cited
2016
Financial Statement Comparability and the Efficiency of Acquisition Decisions
This study examines whether acquirers make better acquisition decisions when target firms’ financial statements exhibit greater… 
Highly Cited
2009
Highly Cited
2009
Usefulness of Comprehensive Income Reporting in Canada
Highly Cited
2004
Highly Cited
2004
The effective use of Benford's Law to assist in detecting fraud in accounting data
Benford’s law has been promoted as providing the auditor with a tool that is simple and effective for the detection of fraud. The… 
Highly Cited
2004
Highly Cited
2004
Lost in Translation: Detecting Tax Shelter Activity in Financial Statements
Whether financial statements of public U.S. corporations provide sufficient information to the public to determine a corporation… 
Review
2004
Review
2004
Stress-Testing Financial Systems: An Overview of Current Methodologies
This paper reviews the state-of-the-art of macro stress-testing methodologies. Substantial progress has been made both in the… 
Highly Cited
2003
Highly Cited
2003
AU ‐C 240 Consideration of Fraud in a Financial Statement Audit
.01 This section addresses the auditor's responsibilities relating to fraud in an audit of financial statements. Specifically, it… 
Highly Cited
2000
Highly Cited
2000
ACCOUNTING STANDARDS AND VALUE RELEVANCE OF FINANCIAL STATEMENTS: AN INTERNATIONAL ANALYSIS
Highly Cited
1999
Highly Cited
1999
How Buyers Cope with Uncertainty When Acquiring Firms in Knowledge-Intensive Industries: Caveat Emptor
Knowledge is frequently the focus of corporate acquisitions. It often cannot be acquired in efficient factor markets due to… 
Highly Cited
1996
Highly Cited
1996
Employee stock option exercises an empirical analysis
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