Reference health

The Usefulness of Historical Accounting Reports

https://doi.org/10.2139/ssrn.2083812
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22/22 checkable references clean · checked 2026-08-27

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.

3 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 22 checked references that resolve
resolves10.2139/ssrn.40740
Abnormal Returns to a Fundamental Analysis Strategy
resolves10.1016/j.jacceco.2013.05.002
Accrual reversals, earnings and stock returns
resolves10.1016/j.jfineco.2003.05.007
Why constrain your mutual fund manager?
resolves10.2308/accr-10092
Overvaluation and the Choice of Alternative Earnings Management Mechanisms
resolves10.2308/acch-10366
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
resolves10.1093/rfs/hhm079
All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors
resolves10.2308/accr.2002.77.s-1.1
The Balance Sheet as an Earnings Management Constraint
resolves10.1016/j.jacceco.2015.08.001
In short supply: Short-sellers and stock returns
resolves10.2139/ssrn.2475624
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
resolves10.2139/ssrn.2614609
Disclosure and the Outcome of Securities Litigation
resolves10.1111/j.1540-6261.2011.01679.x
In Search of Attention
resolves10.2308/accr.2010.85.1.159
The Interdependence between Institutional Ownership and Information Dissemination by Data Aggregators
resolves10.1111/j.1475-679x.2012.00443.x
Investor Information Demand: Evidence from Google Searches Around Earnings Announcements
resolves10.1111/j.1540-6261.2010.01625.x
When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks
resolves10.2139/ssrn.1920411
Measuring Readability in Financial Disclosures
resolves10.2139/ssrn.2348541
Limited Attention, Statement of Cash Flow Disclosure, and the Valuation of Accruals
resolves10.2308/accr.00000001
The Effects of Reporting Complexity on Small and Large Investor Trading
resolves10.1016/0165-4101(89)90017-7
Financial statement analysis and the prediction of stock returns
resolves10.2307/2672906
Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers
resolves10.2308/accr-10137
Disclosure Tone and Shareholder Litigation
resolves10.2308/accr-51182
The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures
resolves10.2308/accr.2001.76.3.357
The Mispricing of Abnormal Accruals
The 3 references without a DOI — listed, not checked
no DOI — not checkedRequired financial statement disclosures: purposes, subject, number and trends
no DOI — not checkedDetecting earnings management
no DOI — not checkedDo stock prices fully reflect information in accruals and cash flows about future earnings?
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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