Reference health
Business Model Shocks and Abnormal Accrual Models
44/44 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.
6 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 44 checked references that resolve
resolves10.1016/j.jacceco.2016.04.005
Understanding the relation between accruals and volatility: A real options-based investment approach
resolves10.2308/acch-10366
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
resolves10.1111/j.1475-679x.2006.00198.x
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
resolves10.1016/j.jacceco.2010.10.002
Corporate governance myths: Comments on Armstrong, Guay, and Weber
resolves10.1016/j.jfineco.2007.06.005
Creative destruction and firm-specific performance heterogeneity☆
resolves10.2308/accr.2008.83.3.757
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
resolves10.2139/ssrn.1823835
The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1016/j.jacceco.2010.09.001
Understanding earnings quality: A review of the proxies, their determinants and their consequences
resolves10.1177/0148558x11409157
The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models
resolves10.1111/j.1475-679x.2007.00259.x
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
resolves10.1093/rfs/hhn039
Idiosyncratic Return Volatility, Cash Flows, and Product Market Competition
resolves10.1016/0165-4101(85)90030-8
Evidence on the effect of bonus schemes on accounting procedure and accrual decisions
resolves10.2308/accr.2002.77.s-1.61
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1016/j.jfineco.2012.06.011
Stock returns after major price shocks: The impact of information
resolves10.2308/acch-10370
Myth: External Financial Reporting Quality Has a First-Order Effect on Firm Value
The 6 references without a DOI — listed, not checked
no DOI — not checkedDetecting earnings management
no DOI — not checkedref41
no DOI — not checkedref44
no DOI — not checkedThe new importance of materiality
no DOI — not checkedref47
no DOI — not checkedref49
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