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Research article

First published 2023-4

The Discount Rate Used in the Current Expected Credit Loss Standard Creates Accounting Losses Where There Are No Economic Losses

Joshua Ronen

Journal of Accounting,Auditing & Finance

Open access

Research article

First published 2026-4

Does holding decision-makers accountable make them less loss averse? A three-study replication attempt

Johannes Rollwage, Jan Alexander Häusser, Stefan Schulz-Hardt

Quarterly Journal of Experimental Psychology

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Research article

First published 2023-10

Valuation Implications of FAS 159 Reported Gains and Losses From Fair Value Accounting for Liabilities

Sung Gon Chung, Cheol Lee, Gerald J. Lobo [...]

Journal of Accounting,Auditing & Finance

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Research article

First published 2007-1

Accounting for losses and definitions of efficiency in turbomachinery stages

M. V. Casey

Proceedings of the Institution of Mechanical Engineers,Part A: Journal of Power and Energy

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Research article

First published 1998

Accounting for Effects of Corrosion Section Loss in Steel Bridges

Zolan Prucz, John M. Kulicki

Transportation Research Record: Journal of the Transportation Research Board

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Research article

First published 2025-3

Social media suspensions as dignity takings: Users’ personal loss in “account bombing”

Shangwei Wu, Hui Fang

New Media & Society

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Research article

First published 2016-6

Encounters With—and Accounting for—Loss

Alex Wilkinson

Qualitative Inquiry

Open access

Research article

First published 2022-10

Facing Loss and Finding Hope in Narrating Together: Accounts of Parenthood Following the Death of a Child to Muscular Dystrophy

James Randall, Lizette Nolte, David Wellsted

Illness,Crisis & Loss

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Research article

First published 2025-11

Motivation,accountability,and outcomes in a randomized controlled trial of internet weight-loss programs in primary care

Caitlin E Martinez, Brooke T Nezami, Amy A Gorin [...]

Journal of Health Psychology

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Research article

First published 1996-1

The Market Impact of Early Debt Redemptions: Evidence from the Consideration of Accounting Gains and Losses

In-Mu Haw, Kooyul Jung, Tae-Yong Kim [...]

Journal of Accounting,Auditing & Finance

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