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Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606

Elisabetta Barone et al.

Accounting in Europe2025https://doi.org/10.1080/17449480.2025.2528899article
AJG 2ABDC A
Weight
0.37

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https://doi.org/https://doi.org/10.1080/17449480.2025.2528899

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@article{elisabetta2025,
  title        = {{Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606}},
  author       = {Elisabetta Barone et al.},
  journal      = {Accounting in Europe},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/17449480.2025.2528899},
}

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Changing the paradigm for revenue recognition: literature review on intended and unintended effects of IFRS 15 and ASC 606

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.