The DOI matches its Crossref record; 9 of the 9 references it cites were found in a registry or an index.
Capital adequacy ratio regulations and accounting choices in commercial banks
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Citations
Cites
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Toward a More General Theory of Regulation
Peltzman, S. (1976) · The Journal of Law and Economics · doi:10.1086/466865 · Cited by 4,729
The effect of bonus schemes on accounting decisions
Healy, P. M. (1985) · Journal of Accounting and Economics · doi:10.1016/0165-4101(85)90029-1 · Cited by 3,283
Evidence of Earnings Management from the Provision for Bad Debts
McNichols, M., & Wilson, G. P. (1988) · Journal of Accounting Research · doi:10.2307/2491176 · Cited by 919
Managerial competition, information costs, and corporate governance
DeAngelo, L. E. (1988) · Journal of Accounting and Economics · doi:10.1016/0165-4101(88)90021-3 · Cited by 586
The Citizen and the State: Essays on Regulation.
Peacock, A., & Stigler, G. J. (1976) · The Economic Journal · doi:10.2307/2230809 · Cited by 435
Optimal bond trading with personal taxes
Constantinides, G. M., & Ingersoll, J. E. (1984) · Journal of Financial Economics · doi:10.1016/0304-405x(84)90002-3 · Cited by 264
Aggregation of test statistics
Christie, A. A. (1990) · Journal of Accounting and Economics · doi:10.1016/0165-4101(90)90039-7 · Cited by 216
Empirical Analysis of the Commercial Loan Classification Decision
Kaplan, R. S., & Dietrich, J. R. (1982) · Cited by 78
Cited by
A Review of the Earnings Management Literature and Its Implications for Standard Setting
Healy, P. M., & Wahlen, J. M. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.4.365 · Cited by 4,623
Empirical research on accounting choice
Fields, T. D., Lys, T. Z., & Vincent, L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00028-3 · Cited by 1,759
Ahmed, A. S., Takeda, C., & Thomas, S. (1999) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(99)00017-8 · Cited by 912
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
Bushman, R. M., & Williams, C. D. (2012) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2012.04.002 · Cited by 784
Beatty, A., Chamberlain, S. L., & Magliolo, J. (1995) · Journal of Accounting Research · doi:10.2307/2491487 · Cited by 746
Metadata
- Authors
- Moyer, S. E.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1990-07
- Volume
- 13
- Issue
- 2
- Pages
- 123-154
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W1969156355
- Cited by
- 506
- References
- 9
- FWCI
- 24.42
- Type
- journal article
- Language
- en
- Open access
- closed
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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.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
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- CoChat. (2026). Citation check: Capital adequacy ratio regulations and accounting choices in commercial banks. https://app.cochat.ai/papers/10.1016/0165-4101(90)90027-2
- The paper
- Moyer, S. E. (1990). Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics. https://doi.org/10.1016/0165-4101(90)90027-2
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.
