On the Balance-Sheet Based Model of Financial Reporting

By Ilia D. Dichev. 2008

169 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9979bbecf067667fecae77722c794076d64a1e8b

Citations in the corpus

• Accounting for Intangible Assets: There Is Also an Income Statement (2009, unknown): “For a more detailed discussion on the balance sheet focus, see CEASA’s Occasional Paper, Dichev (2007).”
• Accounting Standards and Debt Covenants: Has the ‘Balance Sheet Approach’ Led to a Decline in the Use of Balance Sheet Covenants? (2011, unknown): “Dichev (2008) argues that assets and liabilities cannot be defined in the absence of revenues and expenses.”