Earnings quality: Evidence from the field
Open accessIntegrity signals
Registry
Cites
Statistics
Claims the paper makes
Cites
Disclosure, Liquidity, and the Cost of Capital
DIAMOND, D. W., & VERRECCHIA, R. E. (1991) · The Journal of Finance · doi:10.1111/j.1540-6261.1991.tb04620.x · Cited by 3,836 · see citing works
Barsky, R. B., Juster, F. T., Kimball, M. S., & Shapiro, M. D. (1997) · The Quarterly Journal of Economics · doi:10.1162/003355397555280 · Cited by 2,400 · see citing works
The relevance of the value-relevance literature for financial accounting standard setting
Holthausen, R. W., & Watts, R. L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00029-5 · Cited by 1,742 · see citing works
Accruals Quality and Internal Control over Financial Reporting
Doyle, J. T., Ge, W., & McVay, S. (2007) · The Accounting Review · doi:10.2308/accr.2007.82.5.1141 · Cited by 1,366 · see citing works
Flagged first, then by citations
Cited by
Sorted by citations
Government Procurement and Changes in Firm Transparency
Samuels, D. (2021) · The Accounting Review · doi:10.2308/tar-2018-0343 · Cited by 175 · see citing works
- Authors
- Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S.
- Affiliations
- Emory University (US)
- National Bureau of Economic Research (US)
- Corresponding author
- Rajgopal, Shiva
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2013-12
- Volume
- 56
- Issue
- 2-3
- Pages
- 1-33
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2040478843
- Cited by
- 1,103
- References
- 4
- Citations by year
- 2026: 32 · 2025: 77 · 2024: 80 · 2023: 106 · 2022: 99 · 2021: 109 · 2020: 92 · 2019: 92 · 2018: 91 · 2017: 87 · 2016: 76 · 2015: 61 · 2014: 51 · 2013: 38 · 2012: 10
- FWCI
- 292.41
- Type
- journal article
- Language
- en
- Open access
- green
- doi.org
- Locations
- Journal of Accounting and Economics (publishedVersion)
- SSRN Electronic Journal (acceptedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
- Keywords
- earnings quality, earnings management, earnings sustainability, peer comparison, accounting standard setting, matching principle, fair value accounting, rules-based accounting, audit function, public companies
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
