{"id":"https://openalex.org/W2157444950","doi":"https://doi.org/10.1002/bref.137","title":"Revenue recognition and real estate companies: a preliminary analysis","display_name":"Revenue recognition and real estate companies: a preliminary analysis","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W2157444950","doi":"https://doi.org/10.1002/bref.137","mag":"2157444950"},"language":"en","primary_location":{"id":"doi:10.1002/bref.137","doi":"https://doi.org/10.1002/bref.137","is_oa":false,"landing_page_url":"https://doi.org/10.1002/bref.137","pdf_url":null,"source":{"id":"https://openalex.org/S30588321","display_name":"Briefings in Real Estate Finance","issn_l":"1473-1894","issn":["1473-1894","1555-0990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Briefings in Real Estate Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5057474398","display_name":"Timothy Stephen Eccles","orcid":"https://orcid.org/0000-0001-7864-8251","observed_orcids":["https://orcid.org/0000-0001-7864-8251"]},"institutions":[{"id":"https://openalex.org/I205051169","display_name":"Kingston University London","ror":"https://ror.org/05bbqza97","country_code":"GB","type":"education","lineage":["https://openalex.org/I205051169"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Timothy Eccles","raw_affiliation_strings":["School of Surveying, Knights Park, Kingston University, Kingston upon Thames, KT2 8DJ, UK","Timothy Eccles: is a senior lecturer in the School of Surveying at Kingston University, UK. He co-wrote with Andrew Holt earlier papers in the Journal of Corporate Real Estate and in Briefings in Real Estate Finance in this field. He is also a co-author of the forthcoming Property and Construction Accounting and of the in-print Property and Construction Economics , published by International Thomson Business Press"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Surveying, Knights Park, Kingston University, Kingston upon Thames, KT2 8DJ, UK","institution_ids":["https://openalex.org/I205051169"]},{"raw_affiliation_string":"Timothy Eccles: is a senior lecturer in the School of Surveying at Kingston University, UK. He co-wrote with Andrew Holt earlier papers in the Journal of Corporate Real Estate and in Briefings in Real Estate Finance in this field. He is also a co-author of the forthcoming Property and Construction Accounting and of the in-print Property and Construction Economics , published by International Thomson Business Press","institution_ids":["https://openalex.org/I205051169"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007182002","display_name":"Andrew Derek Holt","orcid":"https://orcid.org/0000-0001-9492-6805","observed_orcids":["https://orcid.org/0000-0001-9492-6805"]},"institutions":[{"id":"https://openalex.org/I205051169","display_name":"Kingston University London","ror":"https://ror.org/05bbqza97","country_code":"GB","type":"education","lineage":["https://openalex.org/I205051169"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Andrew Holt","raw_affiliation_strings":["Andrew Holt: is a senior lecturer in the School of Accounting and Finance at Kingston University, UK. He co-wrote with Timothy Eccles earlier papers in the Journal of Corporate Real Estate and in Briefings in Real Estate Finance in this field. He is co-author of the forthcoming Real Estate Accounting , published by Blackwell"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Andrew Holt: is a senior lecturer in the School of Accounting and Finance at Kingston University, UK. He co-wrote with Timothy Eccles earlier papers in the Journal of Corporate Real Estate and in Briefings in Real Estate Finance in this field. He is co-author of the forthcoming Real Estate Accounting , published by Blackwell","institution_ids":["https://openalex.org/I205051169"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070581087","display_name":"Wesley Fell-Smith","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I205051169","display_name":"Kingston University London","ror":"https://ror.org/05bbqza97","country_code":"GB","type":"education","lineage":["https://openalex.org/I205051169"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Wesley Fell-Smith","raw_affiliation_strings":["Wesley Fell-Smith: is an Investment accountant at the Bank of New York. He has undertaken earlier research work in this field while working as a researcher in the School of Accounting and Finance at Kingston University, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Wesley Fell-Smith: is an Investment accountant at the Bank of New York. He has undertaken earlier research work in this field while working as a researcher in the School of Accounting and Finance at Kingston University, UK","institution_ids":["https://openalex.org/I205051169"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5057474398"],"corresponding_institution_ids":["https://openalex.org/I205051169"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.3831324,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"4","issue":"3","first_page":"245","last_page":"270"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6689000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6689000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.322299987077713,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/revenue-recognition","display_name":"revenue recognition","score":1.0},{"id":"https://openalex.org/keywords/real-estate-companies","display_name":"real estate companies","score":0.9290000200271606},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7829999923706055},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6819999814033508},{"id":"https://openalex.org/keywords/market-capitalization","display_name":"market capitalization","score":0.703000009059906},{"id":"https://openalex.org/keywords/net-asset-value","display_name":"net asset value","score":0.9319999814033508}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7196142077445984},{"id":"https://openalex.org/C2777146004","wikidata":"https://www.wikidata.org/wiki/Q14949826","display_name":"CLARITY","level":2,"score":0.7084379196166992},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.6994641423225403},{"id":"https://openalex.org/C82279013","wikidata":"https://www.wikidata.org/wiki/Q684740","display_name":"Real estate","level":2,"score":0.6449025869369507},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48380225896835327},{"id":"https://openalex.org/C189950617","wikidata":"https://www.wikidata.org/wiki/Q937228","display_name":"Property (philosophy)","level":2,"score":0.4721408188343048},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4235702455043793},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.4230068624019623},{"id":"https://openalex.org/C74514629","wikidata":"https://www.wikidata.org/wiki/Q1640570","display_name":"Net asset value","level":2,"score":0.4201139509677887},{"id":"https://openalex.org/C100716732","wikidata":"https://www.wikidata.org/wiki/Q570938","display_name":"Net profit","level":3,"score":0.4184896647930145},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39577576518058777},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.38784724473953247},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.21704146265983582},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.21402809023857117},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.15774962306022644},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1002/bref.137","doi":"https://doi.org/10.1002/bref.137","is_oa":false,"landing_page_url":"https://doi.org/10.1002/bref.137","pdf_url":null,"source":{"id":"https://openalex.org/S30588321","display_name":"Briefings in Real Estate Finance","issn_l":"1473-1894","issn":["1473-1894","1555-0990"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Briefings in Real Estate Finance","raw_type":"journal-article"},{"id":"pmh:oai:eprints.kingston.ac.uk:1131","doi":null,"is_oa":false,"landing_page_url":"http://eprints.kingston.ac.uk/id/eprint/1131/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400991","display_name":"Research Repository (Kingston University London)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2801636071","host_organization_name":"Kingston Hospital NHS Trust","host_organization_lineage":["https://openalex.org/I2801636071"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:irep.ntu.ac.uk:13443","doi":null,"is_oa":false,"landing_page_url":"http://irep.ntu.ac.uk/id/eprint/13443/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400559","display_name":"Nottingham Trent University's Institutional Repository (Nottingham Trent Repository)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I52590639","host_organization_name":"Nottingham Trent University","host_organization_lineage":["https://openalex.org/I52590639"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W217512962","https://openalex.org/W593561151","https://openalex.org/W641665018","https://openalex.org/W1219546699","https://openalex.org/W1538605245","https://openalex.org/W1552884912","https://openalex.org/W1981369038","https://openalex.org/W1982346175","https://openalex.org/W1982505263","https://openalex.org/W1992635216","https://openalex.org/W1993663609","https://openalex.org/W2008047669","https://openalex.org/W2009752798","https://openalex.org/W2009940054","https://openalex.org/W2031373447","https://openalex.org/W2041989090","https://openalex.org/W2074588150","https://openalex.org/W2078317692","https://openalex.org/W2092177752","https://openalex.org/W2109891445","https://openalex.org/W2148261182","https://openalex.org/W2596518012","https://openalex.org/W2913859636","https://openalex.org/W2956015089","https://openalex.org/W3020239488","https://openalex.org/W3181034225","https://openalex.org/W4285719527","https://openalex.org/W4400047676"],"related_works":["https://openalex.org/W2460132346","https://openalex.org/W2524976216","https://openalex.org/W2009940054","https://openalex.org/W7111319864","https://openalex.org/W3125811959","https://openalex.org/W575950694","https://openalex.org/W7112046871","https://openalex.org/W7035763633","https://openalex.org/W2078425509","https://openalex.org/W2007012079"],"abstract_inverted_index":{"This":[0,19,73],"paper":[1],"offers":[2],"a":[3,13,21,37,55,62,113],"theoretical":[4],"overview":[5],"of":[6,9,29,75,84,133],"the":[7,27,30,46,51,80,94,101,131],"nature":[8],"revenue":[10,136],"recognition":[11,49],"through":[12],"literature":[14],"review":[15],"and":[16,35,70,82,137],"empirical":[17],"research.":[18],"is":[20,57,68,118],"pilot":[22],"study":[23],"intended":[24],"to":[25,32,59,93,103,127],"highlight":[26],"importance":[28],"issue":[31],"property":[33,110],"companies":[34,99,111],"offer":[36],"basis":[38],"for":[39,79],"further":[40],"work,":[41],"currently":[42],"being":[43],"undertaken":[44],"by":[45,100],"authors.":[47],"Revenue":[48],"\u2014":[50,67],"point":[52],"at":[53],"which":[54],"firm":[56],"entitled":[58],"claim":[60],"that":[61,117],"profit":[63],"has":[64,77,88],"been":[65,89],"made":[66],"theoretically":[69],"empirically":[71],"unclear.":[72],"lack":[74],"clarity":[76],"repercussions":[78],"production":[81],"interpretation":[83],"financial":[85],"accounts.":[86,106],"Property":[87],"particularly":[90],"affected":[91],"due":[92],"requirements":[95],"enforced":[96],"on":[97],"certain":[98,109],"regulators":[102],"restate":[104],"published":[105],"Moreover,":[107],"since":[108],"have":[112],"stock":[114],"market":[115],"capitalisation":[116],"below":[119],"their":[120,134],"net":[121],"asset":[122],"value,":[123],"they":[124],"are":[125],"susceptible":[126],"any":[128],"concerns":[129],"over":[130],"accuracy":[132],"reported":[135],"turnover.":[138],"Copyright":[139],"\u00a9":[140],"2005":[141],"Henry":[142],"Stewart":[143],"Publications":[144]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}