Reconciling Financial Information at Varied Levels of Aggregation*-Reference-Cited by-同舟云学术

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Reconciling Financial Information at Varied Levels of Aggregation*

Published:2004-06 Issue:2 Volume:21 Page:303-324
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:

Author:

ARYA ANIL,FELLINGHAM JOHN C.,MITTENDORF BRIAN,SCHROEDER DOUGLAS A.

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1506/A0H4-7XMD-DL60-37C5/fullpdf

Reference14 articles.

1. Inferring transactions from financial statements;Arya;Contemporary Accounting Research,2000

2. The accounting system as an information function;Butterworth;Journal of Accounting Research,1972

Cited by 8 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. A Picture Is Worth a Thousand Journal Entries: Accounting Graph Topology for Auditing and Fraud Detection;Journal of Information Systems;2021-10-21

2. The double entry structural constraint on the econometric estimation of accounting variables;The European Journal of Finance;2019-09-23

3. Cash flow disaggregation and prediction of cash flow;Journal of Applied Accounting Research;2017-11-13

4. The Double Entry Constraint, Structural Modeling and Econometric Estimation;Contemporary Accounting Research;2014-03-10

5. The Double-Entry Constraint in Econometric Estimation;SSRN Electronic Journal;2012

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