Reference health
Does the ‘Numbers Game’ differ internationally?
75/75 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.
12 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 75 checked references that resolve
resolves10.1016/0165-4101(94)00392-I
Analysts' forecasts as proxies for investor beliefs in empirical research
resolves10.1007/s10551-011-0976-9
Ethical Cultures in Large Business Organizations in Brazil, Russia, India, and China
resolves10.1016/j.jfineco.2007.02.004
Do local analysts know more? A cross-country study of the performance of local analysts and foreign analysts
resolves10.1046/j.1540-6261.2003.00613.x
Regulation Fair Disclosure and Earnings Information: Market, Analyst, and Corporate Responses
resolves10.1016/S0165-4101(00)00012-4
The effect of international institutional factors on properties of accounting earnings
resolves10.1016/j.jacceco.2003.10.003
Incentives versus standards: properties of accounting income in four East Asian countries
resolves10.1506/75CE-HAT9-RH17-LAD7
The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts*
resolves10.1177/0148558X9801300305
Dispersion in Analysts' Earnings Forecasts as a Measure of Uncertainty
resolves10.1111/j.1475-679X.2007.00256.x
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
resolves10.1111/jbfa.12066
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
resolves10.1111/j.1475-679X.2010.00390.x
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
resolves10.1016/j.jaccpubpol.2010.06.004
The effect of Regulation Fair Disclosure on expectations management: International evidence
resolves10.1057/jibs.2010.27
High-level politically connected firms, corruption, and analyst forecast accuracy around the world
resolves10.1093/rfs/hhw055
Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
resolves10.1017/S0022109000002465
Are Analyst Recommendations Biased? Evidence from Corporate Bankruptcies
resolves10.1506/FJ4D-04UN-68T7-R8CA
Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?*
resolves10.1016/j.jacceco.2010.09.001
Understanding earnings quality: A review of the proxies, their determinants and their consequences
resolves10.1007/s11142-007-9030-7
Investor protection and analysts’ cash flow forecasts around the world
resolves10.1016/S1058-3300(01)00025-8
Further evidence on optimism and underreaction in analysts' forecasts
resolves10.1007/s11142-013-9252-9
Impact of proximity to debt covenant violation on earnings management
resolves10.1016/j.jfineco.2014.07.003
Access to management and the informativeness of analyst research
resolves10.2308/accr-52160
Friends in Need Are Friends Indeed: An Analysis of Social Ties between Financial Analysts and Mutual Fund Managers
resolves10.1093/rfs/hhq009
New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index
resolves10.1111/j.1475-679X.2006.00209.x
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
resolves10.1093/pan/mpr025
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
resolves10.1093/rfs/hhy101
Analyst Career Concerns, Effort Allocation, and Firms’ Information Environment
resolves10.1111/j.1475-679X.2004.00144.x
Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
resolves10.2308/accr.2003.78.1.1
Regulation FD and the Financial Information Environment: Early Evidence
resolves10.1016/j.jaccpubpol.2012.02.002
The effect of Regulation FD on the properties of management earnings forecasts
resolves10.1111/1540-6261.00526
Analyzing the Analysts: Career Concerns and Biased Earnings Forecasts
resolves10.1111/j.1468-036X.2012.00653.x
US Analyst Regulation and the Earnings Forecast Bias around the World
resolves10.1111/1475-679X.00102
Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study
resolves10.2308/accr-52607
On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities
resolves10.1162/003355397555163
Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?
resolves10.1111/j.1475-679X.2006.00221.x
The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival
resolves10.1016/S0304-405X(03)00121-1
Earnings management and investor protection: an international comparison
resolves10.1016/j.jaccpubpol.2013.12.004
Audit committee accounting expertise, expectations management, and nonnegative earnings surprises
resolves10.1111/j.1465-7295.2007.00107.x
WHAT DETERMINES CORRUPTION? INTERNATIONAL EVIDENCE FROM MICRODATA
resolves10.1016/j.jacceco.2020.101313
Changes in accrual properties and operating environment: Implications for cash flow predictability
resolves10.2308/accr.2003.78.4.1049
The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research
resolves10.1506/KHNW-PJYL-ADUB-0RP6
The Walk‐down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*
resolves10.1023/A:1020294523516
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
resolves10.1162/00335530360535180
Who Must Pay Bribes and How Much? Evidence from a Cross Section of Firms
The 12 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref2
no DOI — not checkedref16
no DOI — not checkedref31
no DOI — not checkedDetecting earnings management
no DOI — not checkedref60
no DOI — not checkedRecent Legislation in Japan: 3. Establishing Fair Disclosure Rules in Japan
no DOI — not checkedCorporate disclosure policy and analyst behavior
no DOI — not checkedDo Opinions on Financial Misstatement Firms Affect Analysts' Reputation with Investors? Evidence from Reputational Spillovers
no DOI — not checkedThe Numbers Game
no DOI — not checkedref71
no DOI — not checkedref81
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