The DOI matches its Crossref record; 41 of the 41 references it cites were found in a registry or an index.
Earnings quality in UK private firms: comparative loss recognition timeliness
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Citations
Cites
Sample Selection Bias as a Specification Error
Heckman, J. J. (1979) · Econometrica · doi:10.2307/1912352 · Cited by 28,779
The Theory of Economic Development
Schumpeter, J., & Backhaus, U. (2006) · The European Heritage in Economics and the Social Sciences · doi:10.1007/0-306-48082-4_3 · Cited by 22,506
EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*
Malkiel, B. G., & Fama, E. F. (1970) · The Journal of Finance · doi:10.1111/j.1540-6261.1970.tb00518.x · Cited by 15,699
Efficient capital markets: A review of theory and empirical work
Fama, E. F. (1970) · The Journal of Finance · doi:10.2307/2325486 · Cited by 13,635
Limited-dependent and qualitative variables in econometrics
Maddala, G. S. (1983) · Cambridge University Press eBooks · doi:10.1017/cbo9780511810176 · Cited by 13,240
(1934) · SSRN Electronic Journal · Cited by 7,609
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Auditor size and audit quality
DeAngelo, L. E. (1981) · Journal of Accounting and Economics · doi:10.1016/0165-4101(81)90002-1 · Cited by 5,813
FAMA, E. F. (1991) · The Journal of Finance · doi:10.1111/j.1540-6261.1991.tb04636.x · Cited by 5,350
The conservatism principle and the asymmetric timeliness of earnings1
Basu, S. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00014-1 · Cited by 3,982
Cited by
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Founding Family Ownership and Earnings Quality: founding family ownership
WANG, D. (2006) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2006.00213.x · Cited by 1,121
Earnings quality: Evidence from the field
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.05.004 · Cited by 1,103
International Accounting Standards and Accounting Quality
Barth, M. E., Landsman, W. R., & Lang, M. H. (2005) · SSRN Electronic Journal · doi:10.2139/ssrn.688041 · Cited by 734
Metadata
- Authors
- Ball, R., & Shivakumar, L.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2005-02
- Volume
- 39
- Issue
- 1
- Pages
- 83-128
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2086440694
- Cited by
- 2,372
- References
- 41
- FWCI
- 150.17
- Type
- journal article
- Language
- en
- Open access
- closed
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- The paper
- Ball, R., & Shivakumar, L. (2005). Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2004.04.001
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.
