Reference health
The Usefulness of Increased Disclosures for Complex Estimates: Evidence from the Claim Loss Reserve
61/61 checkable references clean · checked 2026-08-26
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.
13 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 61 checked references that resolve
resolves10.2308/accr.2004.79.2.251
SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values
resolves10.1111/j.1911-3846.1999.tb00572.x
Analysts' Interpretation and Investors' Valuation of Tax Carryforwards*
resolves10.1016/j.jacceco.2016.06.001
Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements
resolves10.1177/0148558X9701200305
Accounting Estimation Disclosures and Firm Valuation in the Property-Casualty Insurance Industry
resolves10.1016/j.jacceco.2020.101337
Discussion of “disclosure processing costs, investors' information choice, and equity market outcomes: A review”
resolves10.1016/S0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1023/A:1009676300318
The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers
resolves10.1016/S0165-4101(03)00037-5
Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
resolves10.2308/accr.2007.82.4.869
Segment Profitability and the Proprietary and Agency Costs of Disclosure
resolves10.1016/j.jacceco.2020.101344
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
resolves10.1111/j.1475-679X.2010.00396.x
Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications
resolves10.2307/2672921
The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation
resolves10.1111/1475-679X.12407
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
resolves10.1111/j.1540-6261.2012.01729.x
A Simple Way to Estimate Bid‐Ask Spreads from Daily High and Low Prices
resolves10.1111/j.1911-3846.1996.tb00489.x
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
resolves10.1007/s11142-020-09546-9
Machine learning improves accounting estimates: evidence from insurance payments
resolves10.2308/tar-2019-0173
Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act
resolves10.2308/TAR-2018-0293
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures
resolves10.1111/j.1911-3846.1999.tb00579.x
Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals*
resolves10.1111/1475-679X.00012
The Association between External Monitoring and Earnings Management in the Property‐Casualty Insurance Industry
resolves10.1111/1911-3846.12342
The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters
resolves10.1111/j.1475-679X.2009.00358.x
Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve
resolves10.1111/1911-3846.12104
Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice
resolves10.1016/j.jacceco.2016.09.001
Guiding through the Fog: Financial statement complexity and voluntary disclosure
resolves10.2308/accr-51161
Measuring Qualitative Information in Capital Markets Research: Comparison of Alternative Methodologies to Measure Disclosure Tone
resolves10.1016/j.jacceco.2003.10.002
Limited attention, information disclosure, and financial reporting
resolves10.1111/j.1475-679X.2007.00252.x
How Disaggregation Enhances the Credibility of Management Earnings Forecasts
resolves10.1111/1911-3846.12117
The Mispricing of Cash Flows and Accruals at Different Life‐Cycle Stages
resolves10.1016/j.jacceco.2015.09.002
Textual analysis and international financial reporting: Large sample evidence
resolves10.1111/1475-679X.12115
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
resolves10.1007/s11142-009-9107-6
The usefulness of accounting estimates for predicting cash flows and earnings
resolves10.1016/j.jacceco.2008.02.003
Annual report readability, current earnings, and earnings persistence
resolves10.1111/j.1540-6261.2010.01625.x
When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks
resolves10.2308/accr.00000001
The Effects of Reporting Complexity on Small and Large Investor Trading
resolves10.2308/accr-51048
The Earnings Quality and Information Processing Effects of Accounting Consistency
resolves10.1023/A:1009617023027
Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value
resolves10.2308/AJPT-17-069
The Effect of External Monitoring on Conservative Financial Reporting in the Property-Casualty Insurance Industry
resolves10.1007/s11142-022-09728-7
The disclosure quality consequences of copying standard-setter guidance
resolves10.2308/accr.2010.85.4.1375
Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
resolves10.1007/s11142-008-9083-2
Financial reporting complexity and investor underreaction to 10-K information
The 13 references without a DOI — listed, not checked
no DOI — not checkedRelative measurement errors among alternative pension asset and liability measures
no DOI — not checkedValue-relevance of banks' fair value disclosures under SFAS No. 107
no DOI — not checkedref15
no DOI — not checkedref16
no DOI — not checkedBroad-versus narrow-sample evidence in disclosure regulation studies: A discussion of Badia
no DOI — not checkedref25
no DOI — not checkedAre auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
no DOI — not checkedref32
no DOI — not checkedNotes to Financial Statements
no DOI — not checkedMeasurement error, fixed effects, and false positives in accounting research
no DOI — not checkedref52
no DOI — not checkedref70
no DOI — not checkedref73
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 2026-08-26 — 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.4447626"><img src="https://citestamp.com/citestamped/10.2139/ssrn.4447626/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[](https://citestamp.com/citestamped/10.2139/ssrn.4447626)