The DOI matches its Crossref record; 31 of the 31 references it cites were found in a registry or an index.
Earnings management, surplus free cash flow, and external monitoring
Overview
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Registry
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Self-check
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Citations
Cites
Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers
Jensen, M. C. (1986) · Cited by 17,275
Newey, W. K., & West, K. D. (1987) · Econometrica · doi:10.2307/1913610 · Cited by 16,936
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
A Simple, Positive Semi-Definite, Heteroskedasticity and AutocorrelationConsistent Covariance Matrix
Newey, W., & West, K. (1986) · National Bureau of Economic Research · doi:10.3386/t0055 · Cited by 12,278
Earnings Management During Import Relief Investigations
Jones, J. J. (1991) · Journal of Accounting Research · doi:10.2307/2491047 · Cited by 8,353
Auditor size and audit quality
DeAngelo, L. E. (1981) · Journal of Accounting and Economics · doi:10.1016/0165-4101(81)90002-1 · Cited by 5,813
Detecting Earnings Management.
Dechow, P., & Sloan, R. G. (1995) · The Accounting Review · doi:10.2308/tar-9505096112 · Cited by 5,662
(2012) · Asian Financial Statement Analysis · doi:10.1002/9781119204763.ch4 · Cited by 3,821
The Effect of Audit Quality on Earnings Management*
BECKER, C. L., DEFOND, M. L., JIAMBALVO, J., & SUBRAMANYAM, K. R. (1998) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1998.tb00547.x · Cited by 3,222
Barnett, V., Lewis, T., & Abeles, F. (1979) · Physics Today · doi:10.1063/1.2995737 · Cited by 2,824
Metadata
- Authors
- Chung, R., Firth, M., & Kim, J.-B.
- Venue
- Journal of Business Research
- Publisher
- Elsevier BV
- Published
- 2005-06
- Volume
- 58
- Issue
- 6
- Pages
- 766-776
- ISSN
- 0148-2963 (ISSN-L)
- OpenAlex
- W2000691401
- Cited by
- 386
- References
- 31
- FWCI
- 16.52
- Type
- journal article
- Language
- en
- Open access
- closed
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.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Earnings management, surplus free cash flow, and external monitoring. https://app.cochat.ai/papers/10.1016/j.jbusres.2003.12.002
- The paper
- Chung, R., Firth, M., & Kim, J.-B. (2005). Earnings management, surplus free cash flow, and external monitoring. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2003.12.002
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.
