Linked balance sheet presentation
成果类型：
Article
署名作者：
Koonce, Lisa; Leitter, Zheng; White, Brian J.
署名单位：
University of Texas System; University of Texas Austin; Nanyang Technological University
刊物名称：
JOURNAL OF ACCOUNTING & ECONOMICS
ISSN/ISSBN：
0165-4101
DOI：
10.1016/j.jacceco.2019.101237
发表日期：
2019
关键词：
摘要：
Certain financial statement items are closely related, such as items in hedging relationships. In this paper, we develop theory and conduct two experiments to investigate three different balance sheet presentation formats for related financial statement items. We posit that a linked presentation format rarely used in practice allows financial statement users to better distinguish among firms with different economics. Neither net presentation nor separate presentation of related balance sheet items allows users to make this distinction. The results of two experiments one in a hedging context and the other in a lending context-support our theory-based predictions. (C) 2019 Elsevier B.V. All rights reserved.
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