Reference health
The Impact of Increased Managerial Discretion and of Adoption Disclosure Transparency on the Usefulness of Reported Revenues: Evidence from Accounting Standard Updates for Multiple-Deliverable Sales Arrangements
61/61 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.
19 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 61 checked references that resolve
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The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101
resolves10.2308/accr.2003.78.3.611
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
resolves10.1111/j.1475-679X.2006.00198.x
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
resolves10.1016/S0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1506/car.26.3.2
Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action*
resolves10.2308/accr.2007.82.4.869
Segment Profitability and the Proprietary and Agency Costs of Disclosure
resolves10.2307/2491290
Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience
resolves10.2308/accr-51398
The Interactive Role of Difficulty and Incentives in Explaining the Annual Earnings Forecast Walkdown
resolves10.1111/j.1911-3846.2011.01137.x
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements*
resolves10.1016/j.jaccpubpol.2009.10.008
Strategic revenue recognition to achieve earnings benchmarks
resolves10.1007/s11142-016-9384-9
Voluntary fair value disclosures beyond SFAS 157’s three-level estimates
resolves10.1093/rfs/hhw012
The Effect of Institutional Ownership on Payout Policy: Evidence from Index Thresholds
resolves10.2308/acch.2000.14.2.235
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
resolves10.1023/B:RAST.0000013628.49401.69
Audit Firm Industry Specialization and Client Disclosure Quality
resolves10.1111/j.1911-3846.1994.tb00444.x
An Archival Study of the Existence, Cause, and Discovery of Income‐Affecting Financial Statement Misstatements*
resolves10.1177/0148558X16663090
Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity
resolves10.1007/s11142-006-9014-z
Disclosure of fees paid to auditors and the market valuation of earnings surprises
resolves10.1093/rfs/hhz149
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
resolves10.1093/pan/mpr025
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
resolves10.2308/acch.1999.13.4.365
A Review of the Earnings Management Literature and Its Implications for Standard Setting
resolves10.1016/j.aos.2013.10.002
Agency problems, accounting slack, and banks’ response to proposed reporting of loan fair values
resolves10.2308/accr.2005.80.2.649
Audit Committee Quality and Internal Control: An Empirical Analysis
resolves10.1016/j.jacceco.2006.04.005
Earnings management and cross listing: Are reconciled earnings comparable to US earnings?
resolves10.1506/5QB8-PBQY-Y86L-DRYL
Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property‐Liability Insurers*
resolves10.1016/j.jacceco.2010.01.003
Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions
resolves10.2308/accr-50537
Can Managers Use Discretionary Accruals to Ease Financial Constraints? Evidence from Discretionary Accruals Prior to Investment
resolves10.1016/j.jacceco.2004.07.004
Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits
resolves10.2308/acch.2003.17.1.91
Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
resolves10.2308/accr.2002.77.s-1.175
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
resolves10.2308/accr-51048
The Earnings Quality and Information Processing Effects of Accounting Consistency
resolves10.2308/acch-50291
Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry
resolves10.1111/j.1475-679X.2009.00363.x
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
resolves10.2308/ajpt-50307
Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures
resolves10.1016/0304-405X(95)00844-5
Higher market valuation of companies with a small board of directors
resolves10.1016/j.jacceco.2005.04.003
Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1
The 19 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref5
no DOI — not checkedref6
no DOI — not checkedFair value accounting: Evidence from investment securities and the market valuation of banks
no DOI — not checkedValue-relevance of banks fair value disclosures under SFAS 107
no DOI — not checkedref15
no DOI — not checkedMaking sense of cents: An examination of firms that marginally miss or beat analyst forecasts
no DOI — not checkedref27
no DOI — not checkedref32
no DOI — not checkedDiscretion vs. uniformity: Choices among GAAP
no DOI — not checkedref39
no DOI — not checkedref43
no DOI — not checkedref44
no DOI — not checkedref54
no DOI — not checkedGeneral characteristics of rules
no DOI — not checkedThe FASB's policy of extended adoption for new standards: An examination of FAS No. 87
no DOI — not checkedFair value accounting for commercial banks: An empirical analysis of SFAS No. 107
no DOI — not checkedEarnings management through real activities manipulation
no DOI — not checkedSelling-price estimates in revenue recognition and the usefulness of financial statements
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