Reference health
Earnings and Balance-Sheet Properties and the Interplay of Tax Incentives and Tax Enforcement
31/31 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.
17 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 31 checked references that resolve
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.1111/j.1911-3846.2010.01000.x
The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions*
resolves10.1016/j.jacceco.2003.09.005
Financial accounting information, organizational complexity and corporate governance systems
resolves10.1007/s10997-011-9183-4
The value of audit quality in public and private companies: evidence from Spain
resolves10.2308/accr.2005.80.4.1101
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
resolves10.1016/s0165-4101(00)00024-0
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
resolves10.1007/s11142-017-9398-y
The taxman cometh: Does tax uncertainty affect corporate cash holdings?
resolves10.1111/j.1475-679x.2012.00461.x
Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts
resolves10.1016/0304-405x(76)90026-x
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1111/j.1099-1123.2008.00370.x
Determinants of Auditor Choice: Evidence from a Small Client Market
resolves10.1016/s0304-405x(03)00121-1
Earnings management and investor protection: an international comparison
resolves10.1016/j.jacceco.2003.06.005
Auditor choice and the cost of debt capital for newly public firms
resolves10.1080/09638180903384627
Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States
The 17 references without a DOI — listed, not checked
no DOI — not checkedref8
no DOI — not checkedref13
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no DOI — not checkedref19
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no DOI — not checkedDo creditors prefer smooth earnings? Evidence from European private rms
no DOI — not checkedErla� betr
no DOI — not checkedref26
no DOI — not checkedref32
no DOI — not checkedref33
no DOI — not checkedAn audit is an audit? Evidence from the German private rm sector
no DOI — not checkedref40
no DOI — not checkedRechnung ohne den Wirt
no DOI — not checkedref45
no DOI — not checkedTowards a positive theory of the determination of accounting standards
no DOI — not checkedPositive accounting theory: A ten year perspective
no DOI — not checkedref48
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