Reference health
Real Effects of Off-Balance-Sheet Versus Capitalization Accounting
22/22 checkable references clean · checked 2026-08-29
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.
9 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 22 checked references that resolve
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
resolves10.1177/0148558X9300800402
The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation
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?
resolves10.1111/j.1475-679X.2005.00178.x
Imprecision in Accounting Measurement: Can It Be Value Enhancing?
resolves10.2308/accr-50858
Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads
resolves10.1016/j.jcorpfin.2016.10.015
Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings
resolves10.1016/0022-0531(74)90098-2
Competitive and optimal responses to signals: An analysis of efficiency and distribution
resolves10.2307/2937861
Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior
The 9 references without a DOI — listed, not checked
no DOI — not checkedOperating leases and credit assessments. Contem-13 Because c = x1 -N -Z = I -Z, c has no incremental information content relative to {Z, I}. 14 Because assets = c = eO, neither the assets nor c has any incremental information content relative to eO
no DOI — not checkedDo short-term objectives lead to under-or overinvestment in long-term projects?
no DOI — not checkedref3
no DOI — not checkedref5
no DOI — not checkedref12
no DOI — not checkedReporting of investment expenditure: Should it be aggregated with operating cash flows?
no DOI — not checkedref25
no DOI — not checkedEconomic consequences of operating lease recognition
no DOI — not checkedThe effect of leasing and different methods of accounting for leases on credit evaluations
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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 2026-08-29 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record
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