The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Some economic determinants of accounting policy choice
Overview
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Citations
Cites
CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*
Sharpe, W. F. (1964) · The Journal of Finance · doi:10.1111/j.1540-6261.1964.tb02865.x · Cited by 19,441
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667
Cited by
Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence
Mohd Ghazali, N. A. (2007) · Corporate Governance: The international journal of business in society · doi:10.1108/14720700710756535 · Cited by 608
Metadata
- Authors
- Hagerman, R. L., & Zmijewski, M. E.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1979-08
- Volume
- 1
- Issue
- 2
- Pages
- 141-161
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2045674027
- Cited by
- 372
- References
- 2
- FWCI
- 62.75
- Type
- journal article
- 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.
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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: Some economic determinants of accounting policy choice. https://app.cochat.ai/papers/10.1016/0165-4101(79)90004-1
- The paper
- Hagerman, R. L., & Zmijewski, M. E. (1979). Some economic determinants of accounting policy choice. Journal of Accounting and Economics. https://doi.org/10.1016/0165-4101(79)90004-1
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.
