The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Entropy-balanced accruals
Overview
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Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
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Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
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Citations
Cites
Austin, P. C. (2011) · Multivariate Behavioral Research · doi:10.1080/00273171.2011.568786 · Cited by 12,242
Hainmueller, J. (2012) · Political Analysis · doi:10.1093/pan/mpr025 · Cited by 6,026
The economic costs of conflict: a case study of the Basque Country
Abadie, A., & Gardeazabal, J. (2003) · American Economic Review · doi:10.1257/000282803321455188 · Cited by 4,517
Causal Inference for Statistics, Social, and Biomedical Sciences: An Introduction
Imbens, G. W., & Rubin, D. B. (2015) · doi:10.1017/cbo9781139025751 · Cited by 4,210
Using Propensity Scores to Help Design Observational Studies: Application to the Tobacco Litigation
Rubin, D. B. (2001) · Health Services and Outcomes Research Methodology · doi:10.1023/a:1020363010465 · Cited by 2,228
Cited by
Using and Interpreting Fixed Effects Models
BREUER, M., & DEHAAN, E. (2024) · Journal of Accounting Research · doi:10.1111/1475-679x.12559 · Cited by 526
Climate policy and low-carbon innovation: Evidence from low-carbon city pilots in China
Pan, A., Zhang, W., Shi, X., & Dai, L. (2022) · Energy Economics · doi:10.1016/j.eneco.2022.106129 · Cited by 319
Decoding the impact of firm‐level ESG performance on financial disclosure quality
Ferdous, L. T., Rana, T., & Yeboah, R. (2025) · Business Strategy and the Environment · doi:10.1002/bse.3982 · Cited by 46
Metadata
- Authors
- McMullin, J. L., & Schonberger, B.
- Venue
- Review of Accounting Studies
- Published
- 2020-01-10
- Volume
- 25
- Issue
- 1
- Pages
- 84-119
- ISSN
- 1380-6653 (ISSN-L)
- 1573-7136
- OpenAlex
- W3121149320
- Cited by
- 754
- References
- 5
- FWCI
- 751.97
- Type
- book chapter
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Entropy-balanced accruals. https://app.cochat.ai/papers/10.1007/s11142-019-09525-9
- The paper
- McMullin, J. L., & Schonberger, B. (2020). Entropy-balanced accruals. Review of Accounting Studies. https://doi.org/10.1007/s11142-019-09525-9
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
