At the dated check, the references listed below either did not resolve in
Crossref or DataCite, or carried a retraction notice. Each one is shown with the
registry record that put it there.
The 24 checked references that resolve
resolves10.2307/2491314Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates
resolves10.1111/1468-5957.00238Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation
resolves10.1080/095999198368365Commercial property loan valuations in the UK: implications of current trends in valuation practice and legal liability
resolves10.2307/2491102Earnings Management in an Overlapping Generations Model
resolves10.2307/2491315Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value Estimates
resolves10.2307/2330815Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data
resolves10.2139/ssrn.144419The Association Between External Monitoring and Earnings Management in the Property-Casualty Insurance Industry
resolves10.2307/2491176Evidence of Earnings Management from the Provision for Bad Debts
resolves10.2307/2491116An Empirical Comparison of Probit and OLS Regression Hypothesis Tests
resolves10.1111/1468-5957.00263Auditor Concentration: A Replication and Extension for the UK Audit Market 1991–1995
The 19 references without a DOI — listed, not checked
no DOI — not checkedAccounting Practices Board, 1995. Statement of Auditing Standards 520, Using the work of an expert. Institute of Chartered Accountants in England and Wales, London.
no DOI — not checkedAccounting Standards Committee, 1981, amended July 1994. Statement of Standard Accounting Practice No. 19, Accounting for investment properties. Institute of Chartered Accountants in England and Wales, London.
no DOI — not checkedAccounting Standards Board, 1993. Financial Reporting Standard 3, Reporting financial performance. Institute of Chartered Accountants in England and Wales, London.
no DOI — not checkedAICPA Special Committee on Financial Reporting, 1995. Improving business reporting – a customer focus: meeting the information needs of investors and creditors. American Institute of Certified Public Accountants, New York, NY.
no DOI — not checkedAssociation for Investment Management and Research, 1993. Financial reporting in the 1990s and beyond. Association for Investment Management and Research, Charlottesville, VA.
no DOI — not checkedThe timing of asset sales and earnings manipulation
no DOI — not checkedBlundell, G.F., Ward, C.W.R., 1997. The accuracy of valuations – expectation and reality. Working paper, University of Reading.
no DOI — not checked10.1016/S0165-4101(01)00002-7_BIB13
no DOI — not checkedOn some alternative procedures using ranks for the analysis of experimental designs
no DOI — not checkedDechow, P.M., Sabino, J., Sloan, R.G., 1998. Implications of nondiscretionary accruals for earnings management and market-based research. Working paper, University of Michigan.
no DOI — not checkedDrivers Jonas/IPD, 1997. The variance in valuations: interim report 1997. Drivers Jonas/Investment Property Databank, London.
no DOI — not checkedFinancial Accounting Standards Board, 1980. Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information. Financial Accounting Standards Board, Stemford, CT.
no DOI — not checkedFrancis, J., Maydew, E.L., Sparks, H.C., 1996. Earnings management opportunities, auditor quality, and external monitoring. Working paper, University of Missouri at Columbia.
no DOI — not checked10.1016/S0165-4101(01)00002-7_BIB28
no DOI — not checkedInvestment Property Databank, 1997. Property performance from IPD: the UK annual index. Investment Property Databank, London.
no DOI — not checkedInvestment Property Databank, 1999. IPD – UK Databanks & Services. Investment Property Databank, London.
no DOI — not checkedLondon, S., 1996. Frogmore hit by declining property values. The Financial Times (London) October 2, 22.
no DOI — not checkedRoyal Institution of Chartered Surveyors, 1995. Appraiser and valuation manual. Royal Institution of Chartered Surveyors, United Kingdom.
no DOI — not checkedPerceived auditor quality and the earnings response coefficient
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