Reference health
The Complementarities of Accounting Information and Its Off-equilibrium Role
36/36 checkable references clean · checked 2026-08-06
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 36 checked references that resolve
resolves10.1353/pfs.2001.0002
Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
resolves10.1016/j.jacceco.2011.11.005
Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.1016/s0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1016/s0165-4101(97)00014-1
The conservatism principle and the asymmetric timeliness of earnings1
resolves10.1016/j.jacceco.2009.09.001
How does financial reporting quality relate to investment efficiency?
resolves10.2139/ssrn.312953
The Effect of Reporting Frequency on the Timeliness of Earnings: The Cases of Voluntary and Mandatory Interim Reports
resolves10.2308/accr.2002.77.s-1.35
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
resolves10.2307/2491310
On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports
resolves10.1016/s0165-4101(01)00043-x
Informational costs and benefits of creating separately identifiable operating segments
resolves10.1111/j.1475-679x.2009.00336.x
Accounting Conservatism and the Efficiency of Debt Contracts
resolves10.1111/1475-679x.12043
How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency
resolves10.2308/accr.2001.76.4.471
Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports
resolves10.2308/accr.2008.83.6.1487
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
resolves10.1111/j.1540-6261.2009.01501.x
Driven to Distraction: Extraneous Events and Underreaction to Earnings News
resolves10.2307/2491114
The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market
resolves10.2307/2491319
Investment and Disclosure: The Disciplinary Role of Periodic Performance Reports
resolves10.1111/1475-679x.12109
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
resolves10.1111/j.1475-679x.2004.00130.x
Should Intangibles Be Measured: What Are the Economic Trade‐Offs?
resolves10.2307/2491070
On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research
resolves10.1111/1756-2171.12015
Internal control system, earnings quality, and the dynamics of financial reporting
resolves10.1007/s11142-008-9083-2
Financial reporting complexity and investor underreaction to 10-K information
The 3 references without a DOI — listed, not checked
no DOI — not checkedref9
no DOI — not checkedAggregate accounting earnings can explain most of security returns: The case of long return intervals
no DOI — not checkedThe future of accounting and disclosure in an evolving world: The need for dramatic change
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