Student or educator? Sign up with your school email and get 6 months of Pro free.
CoChat
Sign Up
Cited by 1,115

The DOI matches its Crossref record; 55 of the 55 references it cites were found in a registry or an index.

Financial reporting incentives for conservative accounting: The influence of legal and political institutions

Open access
Bushman, Robert M., Piotroski, Joseph D.·2006·Journal of Accounting and Economics
DOI 10.1016/j.jacceco.2005.10.005
Open this paper in CoChat — free account

Overview

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Integrity signals

Registry

Crossref · 10.1016/j.jacceco.2005.10.005

Cites

55 of 55 references verified0 citation errors · 0 not checkable

Statistics

Verification

Claims the paper makes

The claims and statistics of this paper haven’t been checked yet.

Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.

A few free checks a day · papers already verified open instantly · results are public

Self-check

Percentages, sums and reported differences re-computed from the paper’s own numbers.

The self-check needs the paper’s full text.

Citations

Cites

Show all 55 references

Cited by

See all 1,115

Metadata

Authors
Bushman, R. M., & Piotroski, J. D.
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
2006-10
Volume
42
Issue
1-2
Pages
107-148
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/j.jacceco.2005.10.005
OpenAlex
W3124572978
Cited by
1,115
References
55
FWCI
205.77
Type
journal article
Language
en
Open access
green

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 ›

Are you an author, or do you see a problem with this page? Request a review

How to cite

Cite CoChat for the checks on this page, and the paper for its own findings.

This page
CoChat. (2026). Citation check: Financial reporting incentives for conservative accounting: The influence of legal and political institutions. https://app.cochat.ai/papers/10.1016/j.jacceco.2005.10.005
The paper
Bushman, R. M., & Piotroski, J. D. (2006). Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2005.10.005

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.