Reference health
Asymmetric Timeliness in Pension Asset Accounting
19/19 checkable references clean · checked 2026-08-28
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.
11 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 19 checked references that resolve
resolves10.2308/accr.2002.77.4.867
The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
resolves10.1016/j.jacceco.2007.01.005
Accounting conservatism and board of director characteristics: An empirical analysis
resolves10.1353/pfs.2001.0002
Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.1007/s11142-007-9064-x
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
resolves10.1016/s0165-4101(97)00014-1
The conservatism principle and the asymmetric timeliness of earnings1
resolves10.1093/qje/121.1.157
Earnings Manipulation, Pension Assumptions, and Managerial Investment Decisions
resolves10.1111/j.1475-679x.2007.00243.x
On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management
resolves10.1016/j.jacceco.2005.12.002
Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations
resolves10.1016/s0165-4101(00)00024-0
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
resolves10.1016/j.jacceco.2006.12.003
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
resolves10.1016/j.jacceco.2007.06.002
The contracting benefits of accounting conservatism to lenders and borrowers
The 11 references without a DOI — listed, not checked
no DOI — not checkedThe expected rate of return on pension funds and asset allocation as predictors of portfolio performance
no DOI — not checkedA longitudinal study of SFAS 87 pension rate assumptions
no DOI — not checkedPumped-up pension plays?
no DOI — not checkedTime to end a scandal
no DOI — not checkedref18
no DOI — not checkedref20
no DOI — not checkedref21
no DOI — not checkedref23
no DOI — not checkedref24
no DOI — not checkedref26
no DOI — not checkedref28
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