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The financial reporting environment: Review of the recent literature

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Beyer, Anne, Cohen, Daniel A., Lys, Thomas Z., Walther, Beverly R.·2010·Journal of Accounting and Economics
DOI 10.1016/j.jacceco.2010.10.003
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Metadata

Authors
Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R.
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
2010-12
Volume
50
Issue
2-3
Pages
296-343
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/j.jacceco.2010.10.003
OpenAlex
W3124423437
Cited by
2,609
References
14
FWCI
283.62
Type
journal article
Language
en
Open access
green
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)

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 ›

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

This page
CoChat. (2026). Citation check: The financial reporting environment: Review of the recent literature. https://app.cochat.ai/papers/10.1016/j.jacceco.2010.10.003
The paper
Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2010.10.003

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.