Reference health
The Misuse of Regression-Based x-Scores as Dependent Variables
73/73 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.
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The 73 checked references that resolve
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Financial Reporting Quality and Uncertainty about Credit Risk among Ratings Agencies
resolves10.1111/j.1540-6261.1968.tb00843.x
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
resolves10.1111/1911-3846.12329
Organization Capital and the Cost of Equity Financing in Medium‐Sized Manufacturing Firms
resolves10.2308/acch-10366
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
resolves10.1016/j.jacceco.2015.07.001
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resolves10.1016/S0165-4101(97)00014-1
The conservatism principle and the asymmetric timeliness of earnings1
resolves10.1111/1911-3846.12563
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis
resolves10.1016/j.jacceco.2011.02.002
Do delays in expected loss recognition affect banks' willingness to lend?
resolves10.1007/s11142-021-09654-0
Accounting for uncertainty: an application of Bayesian methods to accruals models
resolves10.1111/1475-679X.12256
The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets
resolves10.1111/1911-3846.12413
Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment
resolves10.1111/1475-679X.12470
Standard Error Biases When Using Generated Regressors in Accounting Research
resolves10.1007/s11142-021-09639-z
Principles-based accounting standards and audit outcomes: empirical evidence
resolves10.2308/accr-52305
What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
resolves10.1016/0165-4101(89)90003-7
Cross-sectional variation in the stock market response to accounting earnings announcements
resolves10.2308/tar-2018-0347
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data
resolves10.1111/1911-3846.12700
Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors' Home Bias?*
resolves10.1016/j.jacceco.2009.08.002
Estimation and empirical properties of a firm-year measure of accounting conservatism
resolves10.1016/j.jacceco.2017.11.010
Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market
resolves10.2308/aud.2005.24.s-1.115
Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
resolves10.1007/s11142-014-9282-y
Evaluating cross-sectional forecasting models for implied cost of capital
resolves10.2308/accr.2006.81.3.713
The Implications of Accounting Distortions and Growth for Accruals and Profitability
resolves10.1016/j.jacceco.2012.08.001
Creditor control rights, state of nature verification, and financial reporting conservatism
resolves10.1111/1911-3846.12604
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*
resolves10.1111/1911-3846.12642
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving
<scp>SEC</scp>
‐Influential Politicians*
resolves10.2308/TAR-2018-0711
The Informational Role of Investor Relations: Evidence from the Debt Market
resolves10.1111/1911-3846.12579
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring*
The 14 references without a DOI — listed, not checked
no DOI — not checkedref4
no DOI — not checkedDid government regulations lead to inflated credit ratings?
no DOI — not checkedIncorporating bad versus good news and the earnings-return asymmetry
no DOI — not checkedref27
no DOI — not checkedref31
no DOI — not checkedref33
no DOI — not checkedSeparating information about cash flows from information about risk in losses
no DOI — not checkedManaging innovation: the role of collateral
no DOI — not checkedC-Score in this artificial best-case scenario perfectly captures all variation in asymmetric timeliness, and therefore it should yield unbiased and consistent estimates of the effect of X. As expected, for both the basic and the extended C-Score models, there is no discernible bias in the point estimates. However, 79-82% of these estimates differ significantly from the true value, much higher than the expected rejection rate of 5%, because of Chen et al.'s (2023) standard-error bias (which we illustrated for the parallel type-I error results). Thus, even in this best-case scenario, hypothesis tests for C-Score are distorted. In summary, the Basu model performs well across all the simulation scenarios in Figures D1 and D2. In contrast, the C-Score model has inconsistent performance. In type-I error simulations in Figure D1, C-Score analysis does not have a systematic coefficient bias, but only because the data under the null hypothesis do not contain any new variation that could confound C-Score. 47 Even with these unbiased point estimates, C-Score analysis leads to frequent false findings of a significant effect of X because of standard-error bias in two-stage estimation
no DOI — not checkedref76
no DOI — not checkedThe geographic decentralization of audit firms and audit quality
no DOI — not checkedFinancial innovation and financial intermediation: evidence from credit default swaps
no DOI — not checkedref90
no DOI — not checkedDiscriminatory pricing of over-the-counter derivatives
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