Reference health
Opaque Financial Reporting Due to Unemployment Concerns
62/62 checkable references clean · checked 2026-08-25
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.
13 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 62 checked references that resolve
resolves10.1016/j.jacceco.2011.06.005
Corporate governance and the information environment: Evidence from state antitakeover laws
resolves10.1016/j.jacceco.2010.10.001
The role of information and financial reporting in corporate governance and debt contracting
resolves10.1016/j.jacceco.2013.06.002
Did the SEC impact banks' loan loss reserve policies and their informativeness?
resolves10.1016/j.jacceco.2010.10.003
The financial reporting environment: Review of the recent literature
resolves10.1111/j.0013-0427.2005.00424.x
Financial Wealth, Consumption Smoothing and Income Shocks Arising from Job Loss
resolves10.1111/j.0019-8676.2004.00332.x
Unions and Unemployment Insurance Benefits Receipt: Evidence from the Current Population Survey
resolves10.1016/j.jfineco.2013.07.003
Human capital, capital structure, and employee pay: An empirical analysis
resolves10.2307/2491488
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
resolves10.1016/0165-4101(94)90016-7
Accounting earnings and cash flows as measures of firm performance
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.1111/j.1911-3846.1996.tb00489.x
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
resolves10.1016/j.jacceco.2005.01.001
Earnings and dividend informativeness when cash flow rights are separated from voting rights
resolves10.1016/j.jfineco.2005.05.007
An equilibrium model of incentive contracts in the presence of information manipulation
resolves10.1016/j.jfineco.2010.01.001
Limited participation and consumption-saving puzzles: A simple explanation and the role of insurance☆
resolves10.1016/0278-4254(93)90013-2
Political scrutiny and earnings management in the oil refining industry
resolves10.2308/acch.1999.13.4.365
A Review of the Earnings Management Literature and Its Implications for Standard Setting
resolves10.1506/udwq-r7b1-a684-9ecr
Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*
resolves10.1016/0047-2727(92)90056-l
The impact of the potential duration of unemployment benefits on the duration of unemployment
resolves10.2308/accr-50264
The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions
resolves10.1111/1475-679x.00070
Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?
resolves10.1016/j.jaccpubpol.2006.10.001
Institutional investor type, earnings management and benchmark beaters
resolves10.1111/j.1475-679x.2012.00442.x
Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
resolves10.1016/j.jacceco.2006.04.005
Earnings management and cross listing: Are reconciled earnings comparable to US earnings?
resolves10.1016/s0304-405x(03)00121-1
Earnings management and investor protection: an international comparison
resolves10.1086/298104
Compensating Differentials for Cyclical and Noncyclical Unemployment: The Interaction between Investors' and Employees' Risk Aversion
resolves10.2308/accr.2006.81.2.421
Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom
resolves10.1016/0304-4076(85)90068-5
Unemployment insurance and the distribution of unemployment spells
The 13 references without a DOI — listed, not checked
no DOI — not checkedAnticipated unemployment, temporary layoffs, and compensating wage differentials
no DOI — not checkedref11
no DOI — not checkedDetecting earnings management
no DOI — not checkedThe consumption smoothing benefits of unemployment insurance
no DOI — not checkedLabor union contract negotiations and accounting choices
no DOI — not checkedQuasi-experimental evidence on the effects of unemployment insurance from New York State (No. w12865)
no DOI — not checkedref66
no DOI — not checkedDo stock prices fully reflect information in accruals and cash flows about future earnings?
no DOI — not checkedOn layoffs and unemployment insurance
no DOI — not checkedThe nature of information in commercial bank loan loss disclosures
no DOI — not checkedThe individual experience of unemployment
no DOI — not checkedref74
no DOI — not checkedAccruals is total accruals in t. UIt-1 is maximum total benefits in t-1. CFOt is cash flow from operations in t. CFOt-1 is cash flow from operations in t-1. CFOt+1 is cash flow from operations in t+1. We include firm and year fixed effects. See Table 2 for all other variable definitions. We report coefficient estimates and standard errors (in parentheses) based on robust standard errors clustered by state
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