Reference health

Voluntary disclosure of accruals in earnings press releases and the pricing of accruals

https://doi.org/10.1007/s11142-007-9059-7
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28/28 checkable references clean · checked 2026-08-03

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

5 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 28 checked references that resolve
resolves10.1111/1475-679X.00079
Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings
resolves10.1023/A:1009630100586
Accruals, Cash Flows, and Equity Values
resolves10.2308/accr.2001.76.1.27
Accruals and the Prediction of Future Cash Flows
resolves10.1111/1475-679X.00003
Do Analysts and Auditors Use Information in Accruals?
resolves10.1016/S0165-4101(02)00043-5
Voluntary disclosure of balance sheet information in quarterly earnings announcements
resolves10.1023/A:1024417513085
Investor Sophistication and the Mispricing of Accruals
resolves10.1111/1475-679X.00041
Errors in Estimating Accruals: Implications for Empirical Research
resolves10.1016/S0304-3932(01)00091-5
Investor psychology in capital markets: evidence and policy implications
resolves10.1016/j.jacceco.2003.10.002
Limited attention, information disclosure, and financial reporting
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.2307/2491044
SEC Form 10K/10Q Reports and Annual Reports to Shareholders: Reporting Lags and Squared Market Model Prediction Errors
resolves10.1016/S0304-405X(98)00026-9
Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1
resolves10.1016/0304-405X(93)90023-5
Common risk factors in the returns on stocks and bonds
resolves10.1111/j.1540-6261.1980.tb02161.x
Disclosure Laws and Takeover Bids
resolves10.2307/2491306
Comprehensive Income Reporting and Analysts' Valuation Judgments
resolves10.1017/CBO9780511809477
Judgment under Uncertainty
resolves10.1111/j.1475-679X.2006.00202.x
An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components
resolves10.1506/C6WA-Y05N-0038-CXTB
The Persistence of the Accruals Anomaly*
resolves10.2307/2491270
Fundamental Information Analysis
resolves10.1016/S0361-3682(01)00011-3
Experimental research in financial accounting
resolves10.1007/s11142-007-9038-z
An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly
resolves10.1016/j.jacceco.2006.04.004
Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs
resolves10.1086/209645
Managerial Decisions and Long‐Term Stock Price Performance
resolves10.1111/j.1911-3846.1995.tb00461.x
Earnings, Book Values, and Dividends in Equity Valuation*
resolves10.1016/0030-5073(71)90033-X
Comparison of Bayesian and regression approaches to the study of information processing in judgment
resolves10.1023/A:1020221918065
Inventory Changes and Future Returns
resolves10.1016/S0165-4101(01)00025-8
Essays on disclosure
resolves10.2139/ssrn.588926
Evaluating the 'Accrual-Fixation' Hypothesis as an Explanation for the Accrual Anomaly
The 5 references without a DOI — listed, not checked
no DOI — not checkedAmir, E. (1993). The market valuation of accounting information: The case of postretirement benefits other than pensions. Accounting Review, 68, 703–724.
no DOI — not checkedFinancial Accounting Standards Board (FASB) (1978). Objectives of financial reporting by business enterprises. Statement of accounting concepts No. 1. Norwalk, CT: FASB.
no DOI — not checkedLevi, S. (2004). Voluntary disclosure of accruals in preliminary-earnings announcements and the pricing of accruals. Ph.D. dissertation. New York, United States: New York University, Graduate School of Business Administration. ProQuest Digital Dissertations (Publication No. AAT 3148276).
no DOI — not checkedSloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings? The Accounting Review, 71, 289–316.
no DOI — not checkedStice, E. K. (1991). The market reaction to 10-K and 10-Q filings and to subsequent the wall street journal earnings announcements. The Accounting Review, 66, 42–55.
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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