Management And Accounting Web

Balance Sheet Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Financial Reporting Main Page

Arya, A., J. C. Fellingham and D. A. Schroeder. 2000. Estimating transactions given balance sheets and an income statement. Issues in Accounting Education (August): 393-411.

Baber, W. R., S. Kang and Y. Li. 2011. Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint. The Accounting Review (July): 1189-1212.

Baladouni, V. 1990. An early attempt at balance sheet classification and financial reporting. The Accounting Historians Journal 17(1): 27-45.

Ball, R., B. Lev and R. Watts. 1976. Income variation and balance sheet compositions. Journal of Accounting Research (Spring): 1-9.

Barton, J. and P. J. Simko. 2002. The balance sheet as an earnings management constraint. The Accounting Review (Supplement: Quality of Earnings Conference): 1-27.

Basu, S. and G. B. Waymire. 2010. Sprouse's what-you-may-call-its: Fundamental insight or monumental mistake? The Accounting Historians Journal 37(1): 121-148. (Evaluates Sprouse's 1966 Journal of Accountancy article promoting the FASB towards the balance-sheet approach).

Battista, G. L. 1962. Direct costing and the balance sheet. N.A.A. Bulletin (March): 90.

Battista, G. L. and G. R. Crowningshield. 1963. The balance sheet - A subordinate statement. N.A.A. Bulletin (February): 27-32. (The balance sheet is a compilation of sundry residues and not a serviceable financial statement).

Battista, G. L. and G. R. Crowningshield. 1963. The balance sheet - A subordinate statement. N.A.A. Bulletin (February): 27-32. (The balance sheet is a compilation of sundry residues and not a serviceable financial statement).

Blough, C. G., W. A. Paton, E. L. Kohler, H. C. Greer, E. B. Wilcox and E. A. Kracke. 1947. Restoration of fixed asset values to the balance sheet. The Accounting Review (April): 194-210.

Bodenhorn, D. 1978. An economic approach to balance sheets and income statements. Abacus 14(1): 3-30.

Chandra, U., M. L. Ettredge and M. S. Stone. 2006. Enron-era disclosure of off-balance sheet entities. Accounting Horizons (September): 231-252.

Chen, K., D. Henderson and C. I. Wiedman. 2022. Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements. Accounting Horizons (September): 45-70.

Chen, S., M. L. DeFond and C. W. Park. 2002. Voluntary disclosure of balance sheet information in quarterly earnings announcements. Journal of Accounting and Economics (June): 229-251.

Churyk, N. T., A. Reinstein and L. Smith. 2018. Jones Enterprises Real Estate Investment Trust: Comparing U.S. and Canadian acquisition accounting, balance sheet and security commission reporting, and initial public offering location. Issues in Accounting Education (May): 35-42.

De Jager, P. 2014. Fair value accounting, fragile bank balance sheets and crisis: A model. Accounting, Organizations and Society 39(2): 97-116.

DeFond, M. L. 2002. The balance sheet as an earnings management constraint: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 29-33.

Demerjian, P. R. 2011. Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? Journal of Accounting and Economics (November): 178-202.

Dichev, I. D. 2008. On the balance sheet-based model of financial reporting. Accounting Horizons (December): 453-470.

Ding, Y., G. M. Entwistle and H. Stolowy. 2007. Identifying and coping with balance sheet differences: A comparative analysis of U.S., Chinese, and French oil and gas firms using the "statement of financial structure". Issues in Accounting Education (November): 591-606.

Dohr, J. L. 1928. A legal analysis of the balance sheet. The Accounting Review (June): 117-123.

Dohr, J. L. 1939. Capital and surplus in the corporate balance sheet. The Accounting Review (March): 38-42.

Evans, M. E. 2016. Commitment and cost of equity capital: An examination of timely balance sheet disclosure in earnings announcements. Contemporary Accounting Research 33(3): 1136-1171.

Fenner, J. B. 1952. Competence balance sheet for the cost accountant. N.A.C.A. Bulletin (January): 598-604.

Fischer, D. 2013. The hidden effects of derivatives on bank balance sheets. The CPA Journal (September): 67-69.

Fitch, S. G. H. 1922. Present-day problems in industrial accounting. Journal of Accountancy (July): 1-10. (Form of balance sheet, valuation of inventories, cost accounts in relation to inventories, etc.).

Foreman, T. L. 1962. Deferred credit to income on the balance sheet. N.A.A. Bulletin (June): 84.

Franklin, W. H. 1944. "Men were deceivers ever". N.A.C.A. Bulletin (September 15): 54-60. (According to Franklin, accounting terminology confuses and misleads the public. For example, fixed asset and inventory valuations on the balanced sheet are not valuations and should be labeled as "costs deferred to future operations". Note the confusion is related to the fact that the balance sheet is based on the accountant's concept of book value, while many who view accounting statements may believe that asset valuation is related to market value).

Frederick, J. G. 1928. A balance sheet of American business. Harvard Business Review (January):152-159.

Gomberg, M. and A. Farber. 1964. The balance sheet of the future. The Accounting Review (July): 615-617.

Gramlich, J. D., M. L. McAnally and J. Thomas. 2001. Balance sheet management: The case of short-term obligations reclassified as long-term debt. Journal of Accounting Research (September): 283-295.

Hasenack, W. 1933. Depression balance sheets and present day values. The Accounting Review (September): 239-242.

Hekimian, J. S. and C. H. Jones. 1967. Put people on your balance sheet. Harvard Business Review (January-February): 106-113.

Helan, J. B. and J. B. Thies. 1989. Consolidation of finance subsidiaries: $230 billion in off-balance sheet financing comes home to roost. Accounting Horizons (March): 1-9.

Himmelblau, D. 1927. The refinancing balance sheet. The Accounting Review (December): 339-347.

Hirshleifer, D., K. Hou, S. H. Teoh and Y. Zhang. 2004. Do investors overvalue firms with bloated balance sheets? Journal of Accounting and Economics (December): 297-331.

Jennings, R., P. J. Simko and R. B. Thompson II. 1996. Does LIFO inventory accounting improve the income statement at the expense of the balance sheet? Journal of Accounting Research (Spring): 85-109.

Johnson, A. 2010. The IFRS theme park. The CPA Journal (December): 54-59. (A four themes approach to learning IFRS. More similar than different, the balance sheet reigns, what goes down can come up, and disclosure).

Jones, D. A. 2013. Changes in the funded status of retirement plans after the adoption of SFAS No. 158: Economic improvement or balance sheet management. Contemporary Accounting Research 30(3): 1099-1132.

Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167.

Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).

Kinnersley, R. L. 2016. The development of the totals column on the combined balance sheet for state and local governments in the United States during the 20th century. The Accounting Historians Journal 43(1): 33-57.

Kohler, E. L. 1926. Tendencies in balance sheet construction. The Accounting Review (December): 1-11.

Kollaritsch, F. P. 1960. Can the balance sheet reveal financial position? The Accounting Review (July): 482-489.

Koonce, L., Z. Leitter and B. J. White. 2019. Linked balance sheet presentation. Journal of Accounting and Economics (August): 101237.

Kosiol, E. 1937. Bases of valuation in German corporate balance sheets. The Accounting Review (December): 355-360.

Largay, J. A. III. 2008. Earnings Magic and the Unbalance Sheet: The Search for Financial Reality by Gary Giroux. The Accounting Review (January): 257-258.

Larson, M. P., T. K. Lewis and B. C. Spilker. 2017. A case integrating financial and tax accounting using the balance sheet approach to account for income taxes. Issues in Accounting Education (November): 41-49.

Leonard, W. G. 1959. Accumulated depreciation - Balance sheet presentation. The Accounting Review (October): 572-573.

Leone, M. 2010. Taking the "ease" out of "lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto balance sheets. CFO (December): 52-55.

Levy, L. E. 1969. Off balance sheet financing. Management Accounting (May): 12-14.

Lewison, J. 2006. The work/life balance sheet so far. Journal of Accountancy (August): 45-49.

Maksy, M. M. 1988. Articulation problems between the balance sheet and the funds statement. The Accounting Review (October): 683-699.

Marsh, C. C. 1988. A lecture on the study of book-keeping, with a balance sheet. The Accounting Historians Journal 15(2): 183-203.

Maydew, E. 2005. Discussion of Firms' off-balance sheet and hybrid debt financing: Evidence from their book-tax reporting differences. Journal of Accounting Research (May): 283-290.

McDonald, D. L. 1964. The balance sheet - An equal partner. N.A.A. Bulletin (February): 33-35.

McMullen, S. Y. 1951. Clarifying the balance sheet: An analysis and interpretation of Supplementary Statement No. 1 on "Reserves and Retained Income" by a member of the Committee on Concepts and Standards. The Accounting Review (April): 157-166.

Meeks, G. and J. G. Meeks. 2009. Self-fulfilling prophecies of failure: The endogenous balance sheets of distressed companies. Abacus 45(1): 22-43.

Mills, L. F. and K. J. Newberry. 2005. Firms' off-balance sheet and hybrid debt financing: Evidence from their book-tax reporting differences. Journal of Accounting Research (May): 251-282.

Morrison, E. R. 1993. Off-balance sheet risks: What are they and why is their disclosure important? Journal of Accounting Education 11(2): 313-320.

Myer, J. N. 1944. Statements accounting for balance sheet changes. The Accounting Review (January): 31-38.

Myers, J. H. 1948. Presentation of long-term lease liabilities in the balance sheet. The Accounting Review (July): 289-295.

Nagy, A. L. 2007. Balance sheet management at Olympic Steel. Strategic Finance (July): 26-32.

Nelson, E. G. 1942. The relation between the balance sheet and the profit-and-loss statement. The Accounting Review (April): 132-141.

Nelson, E. G. 1947. A brief study of balance sheets. The Accounting Review (October): 341-352.

Nomand, C. and C. W. Wootton. 2001. The recognition and valuation of current assets on the balance sheet in the United States, 1865-1940. The Accounting Historians Journal 28(2): 63-108.

Noone, J. 1910. A study of industrial corporation balance sheets. Journal of Accountancy (August): 241-255.

Noone, J. 1910. A study of industrial corporation balance sheets: Part II. Journal of Accountancy (September): 348-367.

Page, E. D. 1916. Balance sheet valuations. Journal of Accountancy (April): 241-254.

Payne, R. E. 1933. The importance of clarity in balance sheet display. The Accounting Review (December): 292-301.

Penndorf, B. 1930. The relation of taxation to the history of the balance sheet. The Accounting Review (September): 243-251.

Reeve, J. M. and K. G. Stanga. 1987. Balance sheet impact of using LIFO: An empirical study. Accounting Horizons (September): 9-15.

Rhodes, J. 1960. Financial leases belong on the balance sheet. N.A.A. Bulletin (December): 83-91.

Richardson, A. P. 1916. Intangible values in balance sheets. Journal of Accountancy (August): 122-125.

Rickey, K. R. 1959. Including all leases on the balance sheet - A first. N.A.A. Bulletin (December): 51-60.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Salvesen, E. C. 1914. Advertising an asset on the balance sheet. Journal of Accountancy (March): 203-206.

Scott, G. G. 1917. Treasury stock and its relation to other balance sheet factors. Journal of Accountancy (April): 259-263.

Shoulders, C. D. and J. P. Lakatos. 2013. The new face of government balance sheets. The CPA Journal (November): 22-31.

Simon, S. I. 1965. Fraud in the balance sheet. The Accounting Review (April): 401-406.

Skinner, D. J. 2011. Discussion of “Accounting standards and debt covenants: Has the “Balance Sheet Approach” led to a decline in the use of balance sheet covenants?” Journal of Accounting and Economics (November): 203-208.

Smith, H. M. 1960. The uses of reserves on the right-hand side of the balance sheet. The Accounting Review (January): 100-103.

Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.

Sunder, J., S. V. Sunder and J. Zhang. 2018. Balance sheet conservatism and debt contracting. Contemporary Accounting Research 35(1): 494-524.

Suojanen, W. W. 1958. Enterprise theory and corporate balance sheets. The Accounting Review (January): 56-65.

Sweeney, H. W. 1934. How inflation affects balance sheets. The Accounting Review (December): 275-299.

Teach, E. 2013. Too much cash? Corporate balance sheets are swelling with cash, reaching $1.8 trillion at the end of 2012. Many accuse companies of hoarding, but there's more to the story. CFO (June): 38-42.

Tenner, I. 1950. Balance sheets for the federal government. The Accounting Review (October): 420-424.

Thom, H. 1927. Expressing preferred stock on the balance sheet. The Accounting Review (March): 1-9.

Tucker, R. S. 1929. A balance sheet of the Philippines. Harvard Business Review (October): 10-23.

Walton, S. 1914. Students' department: The origin of credit, The first account book; the day book, Single entry and ledger systems, The cashbook, Single entry in actual use, Determining profit or loss, Statement of condition; proprietor's account, Uncertainty of single entry; comparative balance sheets. Journal of Accountancy (March): 223-233.

Walton, S. 1916. Bills of lading, problem-commissions and federal tax, and bond discount in consolidated balance sheet. Journal of Accountancy (August): 147-159.

Wasserman, M. J. 1934. French enterprise under inflation: A balance sheet analysis. The Accounting Review (June): 130-139.

Weigmann, W. 1932. Legal and economic concepts of the balance sheet in Germany. The Accounting Review (June): 103-106.

Wellington, C. O. 1927. How to read a balance sheet and operating statement. N.A.C.A. Bulletin (February 1): 503-515.

Yang, S., R. Yang and Z. J. Lin. 2014. Historical evolution of the balance sheet in The People's Republic of China. The Accounting Historians Journal 41(1): 1-34.

Zeff, S. A. 1964. The balance sheet and income statement - Analytically coordinated. N.A.A. Bulletin (February): 27-31.