The DOI matches its Crossref record; 6 of the 6 references it cites were found in a registry or an index.
Financial accounting in the banking industry: A review of the empirical literature
Open accessOverview
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.
Integrity signals
Registry
Cites
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.
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
Corporate financing and investment decisions when firms have information that investors do not have
Myers, S. C., & Majluf, N. S. (1984) · Journal of Financial Economics · doi:10.1016/0304-405x(84)90023-0 · Cited by 18,957
Financial intermediation and delegated monitoring
Diamond, D. W. (1984) · The Review of Economic Studies · doi:10.2307/2297430 · Cited by 8,476 · cited 2×
“For example, Diamond and Dybvig (1983) argue that banks’ provision of liquidity service exposes them to depositor runs because banks’ asset liquidation values are less than the value of their liquid deposits.”
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 · cited 1×
“When surveying the fair value accounting literature, we focus on value and risk relevance research published after the thorough reviews by Barth et al. (2001) and Holthausen and Watts (2001).”
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
Financial Intermediary-Coalitions
Boyd, J. H., & Prescott, E. C. (1985) · doi:10.21034/sr.87 · Cited by 1,440
Evidence of Earnings Management from the Provision for Bad Debts
McNichols, M., & Wilson, G. P. (1988) · Journal of Accounting Research · doi:10.2307/2491176 · Cited by 919
Cited by
The effects of financial reporting and disclosure on corporate investment: A review
Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2019.101246 · Cited by 749
Novotny-Farkas, Z. (2016) · Accounting in Europe · doi:10.1080/17449480.2016.1210180 · Cited by 229
Risk reporting: A review of the literature and implications for future research✩
Elshandidy, T., Shrives, P. J., Bamber, M., & Abraham, S. (2018) · Journal of Accounting Literature · doi:10.1016/j.acclit.2017.12.001 · Cited by 166
Dong, M., & Oberson, R. (2022) · Accounting and Business Research · doi:10.1080/00014788.2021.1952060 · Cited by 54
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9
Ertan, A. (2025) · The Accounting Review · doi:10.2308/tar-2022-0301 · Cited by 39
Metadata
- Authors
- Beatty, A., & Liao, S.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2014-11
- Volume
- 58
- Issue
- 2-3
- Pages
- 339-383
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3123349974
- Cited by
- 736
- References
- 6
- FWCI
- 109.36
- 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 accounting in the banking industry: A review of the empirical literature. https://app.cochat.ai/papers/10.1016/j.jacceco.2014.08.009
- The paper
- Beatty, A., & Liao, S. (2014). Financial accounting in the banking industry: A review of the empirical literature. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2014.08.009
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.
