Reference health

50 years of Capital Markets Research in Accounting: Achievements So Far and Opportunities Ahead

https://doi.org/10.2139/ssrn.3633489
CiteStamped reference-health badge
41/41 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.

10 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 41 checked references that resolve
resolves10.1016/s0165-4101(98)00040-8
Revaluations of fixed assets and future firm performance: Evidence from the UK
resolves10.2307/2490232
An Empirical Evaluation of Accounting Income Numbers
resolves10.1111/1475-679x.12026
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.1111/j.1475-679x.2006.00198.x
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
resolves10.1016/s0165-4101(97)00014-1
The conservatism principle and the asymmetric timeliness of earnings1
resolves10.1016/s1755-3091(13)60007-6
Conservatism Research: Historical Development and Future Prospects
resolves10.2307/2490070
The Information Content of Annual Earnings Announcements
resolves10.1016/j.jacceco.2019.101244
Increased market response to earnings announcements in the 21st century: An Empirical Investigation
resolves10.1016/0165-4101(90)90008-r
Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
resolves10.1111/1475-679x.12100
The Changing Landscape of Accrual Accounting
resolves10.1016/s0165-4101(97)00015-3
Changes in the value-relevance of earnings and book values over the past forty years
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.1911-3846.2010.01041.x
Predicting Material Accounting Misstatements*
resolves10.1111/j.1475-679x.2012.00449.x
Detecting Earnings Management: A New Approach
resolves10.1016/s0165-4101(98)00049-4
An empirical assessment of the residual income valuation model
resolves10.1146/annurev-financial-110613-034522
Stock Prices and Earnings: A History of Research
resolves10.1016/j.jacceco.2013.05.004
Earnings quality: Evidence from the field
resolves10.2308/accr.2008.83.6.1425
Matching and the Changing Properties of Accounting Earnings over the Last 40 Years
resolves10.2308/accr.00000046
Changes over Time in the Revenue-Expense Relation: Accounting or Economics?
resolves10.1016/s0165-4101(96)00438-7
Fair value disclosures by bank holding companies
resolves10.1016/j.jacceco.2004.06.003
The market pricing of accruals quality
resolves10.1016/s0165-4101(98)00026-3
Accounting valuation, market expectation, and cross-sectional stock returns
resolves10.1016/s0165-4101(00)00024-0
The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
resolves10.1016/j.jacceco.2005.01.002
The economic implications of corporate financial reporting
resolves10.1016/j.jfineco.2018.02.001
The customer knows best: The investment value of consumer opinions
resolves10.2308/accr-52519
What Do Employees Know? Evidence from a Social Media Platform
resolves10.2307/2491047
Earnings Management During Import Relief Investigations
resolves10.2308/accr.2004.79.1.151
The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms
resolves10.1016/s0165-4101(01)00030-1
Capital markets research in accounting
resolves10.1111/1475-679X.12287
Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years
resolves10.1016/S0165-4101(01)00038-6
Market efficiency and accounting research: a discussion of ‘capital market research in accounting’ by S.P. Kothari
resolves10.2307/2491070
On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research
resolves10.1111/j.1540-6261.2011.01705.x
The Power of Voice: Managerial Affective States and Future Firm Performance
resolves10.2308/accr.2010.85.1.315
Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital
resolves10.1111/j.1911-3846.1995.tb00461.x
Earnings, Book Values, and Dividends in Equity Valuation*
resolves10.1016/j.jacceco.2005.04.005
Accrual reliability, earnings persistence and stock prices
resolves10.1016/j.jacceco.2010.09.008
Accounting anomalies and fundamental analysis: A review of recent research advances
resolves10.2308/accr.2010.85.4.1375
Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
resolves10.1016/j.jacceco.2014.04.001
Why have measures of earnings quality changed over time?
The 10 references without a DOI — listed, not checked
no DOI — not checkedref6
no DOI — not checkedref7
no DOI — not checkedref14
no DOI — not checkedref22
no DOI — not checkedref24
no DOI — not checkedref28
no DOI — not checkedref37
no DOI — not checkedref44
no DOI — not checkedref45
no DOI — not checkedref49
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-27 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.3633489"><img src="https://citestamp.com/citestamped/10.2139/ssrn.3633489/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.3633489/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.3633489)