Reference health
Empirical research on accounting choice
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2 of 103 checkable references need attention · checked 2026-08-03
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.
38 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.
References needing attention
does not resolve to a known work10.2307/2329262
does not resolve to a known work10.2307/2328376
The 101 checked references that resolve
resolves10.1016/S0165-4101(96)00436-3
Reinsurance and the management of regulatory ratios and taxes in the property—casualty insurance industry
resolves10.2307/2491329
The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading
resolves10.1016/S0165-4101(00)00012-4
The effect of international institutional factors on properties of accounting earnings
resolves10.2307/2491446
Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites
resolves10.2307/2491487
Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
resolves10.2139/ssrn.223733
The Importance of Excluding Accounting Changes from the Calculation of Debt Covenant Compliance
resolves10.1016/S0165-4101(96)00428-4
Discretionary behavior with respect to allowances for loan losses and the behavior of security prices
resolves10.1016/S0165-4101(99)00006-3
An empirical examination of the relation between debt contracts and management incentives
resolves10.1016/0165-4101(94)90026-4
Environmental disclosures, regulatory costs, and changes in firm value
resolves10.1016/0165-4101(91)90004-8
Determinants of the use of regulatory accounting principles by Savings and Loans
resolves10.1016/0165-4101(94)00360-2
Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities
resolves10.1016/0165-4101(93)90013-6
CEO compensation and components of earnings in bank holding companies
resolves10.2307/2491330
The Use of Financial Accounting Choice to Support Aggressive Tax Positions: Public and Private Firms
resolves10.2307/2491488
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
resolves10.2308/acch.2000.14.2.235
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
resolves10.1016/0165-4101(92)90010-Y
The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting
resolves10.1016/0165-4101(90)90041-2
An empirical examination of debt covenant restrictions and accounting-related debt proxies
resolves10.1016/S0165-4101(99)00008-7
Earnings management by acquiring firms in stock for stock mergers
resolves10.2307/2491006
The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases
resolves10.1016/S0165-4101(98)00037-8
Earnings-based bonus plans and earnings management by business-unit managers
resolves10.2307/2491040
Resolving LIFO Uncertainty: A Theoretical and Empirical Reexamination of 1974-75 LIFO Adoptions and Nonadoptions
resolves10.1016/S0165-4101(98)00005-6
The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51
resolves10.2307/2491167
The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions
resolves10.2307/2491323
The Association between Competition and Managers' Business Segment Reporting Decisions
resolves10.1016/0165-4101(91)90016-H
Overfunded defined benefit pension plan settlements without asset reversions
resolves10.2308/acch.1999.13.4.365
A Review of the Earnings Management Literature and Its Implications for Standard Setting
resolves10.1016/0165-4101(87)90015-2
The effect of accounting procedure changes on CEOs' cash salary and bonus compensation
resolves10.2307/2491447
Discussion of Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites
resolves10.1016/0165-4101(83)90007-1
The economic consequences of accounting choice implications of costly contracting and monitoring
resolves10.2307/2491424
The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments
resolves10.1016/0165-4101(96)00422-3
Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms
resolves10.2307/2491504
Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers
resolves10.2307/2491333
Does LIFO Inventory Accounting Improve the Income Statement at the Expense of the Balance Sheet?
resolves10.1016/0304-405X(76)90026-X
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1016/S0165-4101(97)00012-8
Political cost incentives for earnings management in the cable television industry
resolves10.1016/S0165-4101(98)00015-9
The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs
resolves10.2307/2491168
Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes
resolves10.2307/2674685
Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension
resolves10.1016/0165-4101(95)00417-3
Self-serving behavior in managers' discretionary information disclosure decisions
resolves10.1016/0165-4101(90)90046-7
Efficient contracting and the choice of accounting method in the oil and gas industry
resolves10.1016/0165-4101(90)90027-2
Capital adequacy ratio regulations and accounting choices in commercial banks
resolves10.1016/0165-4101(92)90003-K
Optimistic reporting in the property- casualty insurance industry
resolves10.1016/0165-4101(90)90042-3
Accounting-based constraints in public and private debt agreements
resolves10.2307/2491200
Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986
resolves10.1016/0165-4101(94)00393-J
Managerial ownership, accounting choices, and informativeness of earnings
resolves10.1016/0165-4101(81)90010-0
An income strategy approach to the positive theory of accounting standard setting/choice
The 38 references without a DOI — listed, not checked
no DOI — not checkedAICPA, 1994. Improving Business Reporting—A Customer Focus.
no DOI — not checkedAssociation for Investment Management and Research (AIMR), 1993. Financial Reporting in the 1990's and Beyond.
no DOI — not checkedThe timing of asset sales and earnings manipulation
no DOI — not checkedAlternative accounting methods, information asymmetry and liquidity
no DOI — not checked10.1016/S0165-4101(01)00028-3_BIB20
no DOI — not checked10.1016/S0165-4101(01)00028-3_BIB21
no DOI — not checkedDisclosure level and the cost of equity capital
no DOI — not checkedExecutive bonus plans and accounting trade-offs
no DOI — not checkedEfficient and opportunistic choices of accounting procedures
no DOI — not checkedLenders use of accounting information in the oil and gas industry
no DOI — not checkedDifferential market reaction to pooling and purchase methods
no DOI — not checkedAccounting numbers as market valuation substitutes
no DOI — not checkedDetecting earnings management
no DOI — not checked10.1016/S0165-4101(01)00028-3_BIB49
no DOI — not checkedRate-regulated enterprises and mandated accounting changes
no DOI — not checkedDye, R.A., Verrecchia, R.E., 1995. Discretion vs. uniformity: choices among GAAP. The Accounting Review 70.
no DOI — not checked10.1016/S0165-4101(01)00028-3_BIB53
no DOI — not checkedAccounting system management by hospitals operating in a changing regulatory environment
no DOI — not checkedThe relation between nonrecurring accounting transactions and CEO cash compensation
no DOI — not checkedEarnings management in response to corporate tax rate changes
no DOI — not checkedDamage awards and earnings management in the oil industry
no DOI — not checkedPolitical costs and earnings management of oil companies during the 1990 persian gulf crisis
no DOI — not checkedA discussion of a market-based evaluation of discretionary accrual models
no DOI — not checkedPooling vs. purchase
no DOI — not checkedThe choice of performance measures in annual bonus contracts
no DOI — not checkedThe impact of inside ownership concentration on the trade-off between financial and tax reporting
no DOI — not checkedLevitt, A., 1998. The Numbers Game. Speech at New York University, September 28.
no DOI — not checkedThe effects of financial reporting costs on the use of employee stock options
no DOI — not checkedThe cost of capital, corporation finance and the theory of investment
no DOI — not checkedAcquisition accounting method and bid premia for target firms
no DOI — not checkedSchipper, K., 1999. Implications of requirement to discuss quality (not just acceptability) of reporting on accounting research and the decision making of standard setter, regulators, management, audit committees, and auditors. Address at the 1999 AAA/FASB Financial Reporting Issues Conference.
no DOI — not checkedCorporate disclosure quality and the cost of debt
no DOI — not checkedA perspective on accounting-based debt covenant violations
no DOI — not checkedTowards a positive theory of the determination of accounting standards
no DOI — not checkedThe demand for and supply of accounting theories, the market for excuses
no DOI — not checked10.1016/S0165-4101(01)00028-3_BIB141
no DOI — not checkedPositive accounting theory
no DOI — not checked10.1016/S0165-4101(01)00028-3_BIB143
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