The DOI matches its Crossref record; 52 of the 52 references it cites were found in a registry or an index.
Earnings quality at initial public offerings
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Citations
Cites
Earnings Management During Import Relief Investigations
Jones, J. J. (1991) · Journal of Accounting Research · doi:10.2307/2491047 · Cited by 8,353
Performance matched discretionary accrual measures
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.11.002 · Cited by 6,947
Detecting Earnings Management.
Dechow, P., & Sloan, R. G. (1995) · The Accounting Review · doi:10.2308/tar-9505096112 · Cited by 5,662
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
Dechow, P. M., & Dichev, I. D. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.s-1.35 · Cited by 5,152
DECHOW, P. M., SLOAN, R. G., & SWEENEY, A. P. (1996) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1996.tb00489.x · Cited by 4,065
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
(2012) · Asian Financial Statement Analysis · doi:10.1002/9781119204763.ch4 · Cited by 3,821
The effect of international institutional factors on properties of accounting earnings
Ball, R., Kothari, S. P., & Robin, A. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00012-4 · Cited by 3,187
Self-citationConservatism in Accounting Part I: Explanations and Implications
Watts, R. L. (2003) · Accounting Horizons · doi:10.2308/acch.2003.17.3.207 · Cited by 2,763
Cited by
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
COSTELLO, A. M., & WITTENBERG‐MOERMAN*, R. (2011) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2010.00388.x · Cited by 555
Capital Allocation and Timely Accounting Recognition of Economic Losses
Bushman, R. M., Piotroski, J. D., & Smith, A. J. (2011) · Journal of Business Finance & Accounting · doi:10.1111/j.1468-5957.2010.02231.x · Cited by 345
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
BALL, R., KOTHARI, S. P., & NIKOLAEV, V. V. (2013) · Journal of Accounting Research · doi:10.1111/1475-679x.12026 · Cited by 258
Self-citationI.P.O. determinants of delisting risk: Lessons from the Athens Stock Exchange
Makrominas, M., & Yiannoulis, Y. (2021) · Accounting Forum · doi:10.1080/01559982.2021.1885253 · Cited by 13
Metadata
- Authors
- Ball, R., & Shivakumar, L.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2008-08
- Volume
- 45
- Issue
- 2-3
- Pages
- 324-349
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3123315809
- Cited by
- 666
- References
- 52
- FWCI
- 122.85
- Type
- journal article
- Language
- en
- Open access
- green
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- Ball, R., & Shivakumar, L. (2008). Earnings quality at initial public offerings. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2007.12.001
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.
