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CRediT was primarily designed with scientific journal articles in mind, [22] and even within that, some researchers have reported difficulty mapping the CRediT categories onto their field. [23] In 2023, a systematic scoping review identified 20 unique ethical issues related to contributor role taxonomies like CRediT. [ 24 ]
Articles in economics journals are usually classified according to JEL classification codes, which derive from the Journal of Economic Literature.The JEL is published quarterly by the American Economic Association (AEA) and contains survey articles and information on recently published books and dissertations.
Precedent agents' claims on an organization's cash flows can consist of e.g. employees' salaries, creditors' interest or the government's taxes. The concept of the residual claimant has been the subject of as well as used in over 8,000 scholarly articles, notably in law and economics , information economics and corporate finance . [ 2 ]
The following is a list of scholarly journals in economics containing most of the prominent academic journals in economics. Popular magazines or other publications related to economics , finance , or business are not listed.
Buying assets by borrowing money (taking a loan from a bank or simply buying on credit) 3 − 900 − 900 Selling assets for cash to pay off liabilities: both assets and liabilities are reduced 4 + 1,000 + 400 + 600 Buying assets by paying cash by shareholder's money (600) and by borrowing money (400) 5 + 700 + 700 Earning revenues 6 − 200 −
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
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Examples of types of liabilities include: money owing on a loan, money owing on a mortgage, or an IOU. Liabilities of sectors of USA economy, 1945-2017, based on flow of funds statistics of the Federal Reserve System. Liabilities are debts and obligations of the business they represent as creditor's claim on business assets.