The DOI matches its Crossref record; 40 of the 40 references it cites were found in a registry or an index.
The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations
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
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 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
International Accounting Standards and Accounting Quality
BARTH, M. E., LANDSMAN, W. R., & LANG, M. H. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00287.x · Cited by 3,035
Accounting earnings and cash flows as measures of firm performance
Dechow, P. M. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90016-7 · Cited by 2,582
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
DASKE, H., HAIL, L., LEUZ, C., & VERDI, R. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00306.x · Cited by 2,165
Incentives versus standards: properties of accounting income in four East Asian countries
Ball, R., Robin, A., & Wu, J. S. (2003) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2003.10.003 · Cited by 2,078
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
Burgstahler, D. C., Hail, L., & Leuz, C. (2006) · The Accounting Review · doi:10.2308/accr.2006.81.5.983 · Cited by 1,685
Givoly, D., & Hayn, C. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00024-0 · Cited by 1,370
International Financial Reporting Standards (IFRS): pros and cons for investors
Ball, R. (2006) · Accounting and Business Research · doi:10.1080/00014788.2006.9730040 · Cited by 1,264
The Effect of International Institutional Factors on Properties of Accounting Earnings
Ball, R., Kothari, S. P., & Robin, A. (1999) · SSRN Electronic Journal · doi:10.2139/ssrn.176989 · Cited by 869
Cited by
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
Mandatory IFRS reporting and changes in enforcement
Christensen, H. B., Hail, L., & Leuz, C. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.10.007 · Cited by 816
The effect of mandatory IFRS adoption on real and accrual-based earnings management activities
Doukakis, L. C. (2014) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2014.08.006 · Cited by 254
Metadata
- Authors
- Capkun, V., Collins, D., & Jeanjean, T.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2016-07
- Volume
- 35
- Issue
- 4
- Pages
- 352-394
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W3124294769
- Cited by
- 257
- References
- 40
- FWCI
- 101.20
- 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: The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations. https://app.cochat.ai/papers/10.1016/j.jaccpubpol.2016.04.002
- The paper
- Capkun, V., Collins, D., & Jeanjean, T. (2016). The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2016.04.002
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.
