The DOI matches its Crossref record; 58 of the 58 references it cites were found in a registry or an index.
Real earnings management and cost of capital
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Citations
Cites
Risk, Return, and Equilibrium: Empirical Tests
Fama, E. F., & MacBeth, J. D. (1973) · Journal of Political Economy · doi:10.1086/260061 · Cited by 14,258
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
The economic implications of corporate financial reporting
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2005.01.002 · Cited by 6,316
Fama, E. F., & French, K. R. (1997) · Journal of Financial Economics · doi:10.1016/s0304-405x(96)00896-3 · Cited by 5,669
Detecting Earnings Management.
Dechow, P., & Sloan, R. G. (1995) · The Accounting Review · doi:10.2308/tar-9505096112 · Cited by 5,662
Earnings management through real activities manipulation
Roychowdhury, S. (2006) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2006.01.002 · Cited by 5,405
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
The market pricing of accruals quality
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.06.003 · Cited by 3,087
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
Cohen, D. A., Dey, A., & Lys, T. Z. (2008) · The Accounting Review · doi:10.2308/accr.2008.83.3.757 · Cited by 3,078
Metadata
- Authors
- Kim, J.-B., & Sohn, B. C.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2013-11
- Volume
- 32
- Issue
- 6
- Pages
- 518-543
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W2143142296
- Cited by
- 353
- References
- 58
- FWCI
- 53.38
- Type
- journal article
- Language
- en
- Open access
- green
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- CoChat. (2026). Citation check: Real earnings management and cost of capital. https://app.cochat.ai/papers/10.1016/j.jaccpubpol.2013.08.002
- The paper
- Kim, J.-B., & Sohn, B. C. (2013). Real earnings management and cost of capital. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2013.08.002
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.
