The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
The importance of IRS monitoring to debt pricing in private firms☆
Overview
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
A Survey of Corporate Governance
Shleifer, A., & Vishny, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb04820.x · Cited by 16,243
Legal Determinants of External Finance
LA PORTA, R., LOPEZ‐DE‐SILANES, F., SHLEIFER, A., & VISHNY, R. W. (1997) · The Journal of Finance · doi:10.1111/j.1540-6261.1997.tb02727.x · Cited by 9,783
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
Cited by
The information content of mandatory risk factor disclosures in corporate filings
Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H.-M., & Steele, L. B. (2014) · Review of Accounting Studies · doi:10.1007/s11142-013-9258-3 · Cited by 923
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
Kubick, T. R., Lynch, D., Mayberry, M. A., & Omer, T. C. (2014) · SSRN Electronic Journal · doi:10.2139/ssrn.2541035 · Cited by 328
Tax Aggressiveness and Accounting Fraud
LENNOX, C., LISOWSKY, P., & PITTMAN, J. (2013) · Journal of Accounting Research · doi:10.1111/joar.12002 · Cited by 320
Self-citationBOZANIC, Z., HOOPES, J. L., THORNOCK, J. R., & WILLIAMS, B. M. (2017) · Journal of Accounting Research · doi:10.1111/1475-679x.12154 · Cited by 293
The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
Hanlon, M., Hoopes, J. L., & Shroff, N. (2014) · The Journal of the American Taxation Association · doi:10.2308/atax-50820 · Cited by 246
Metadata
- Authors
- GUEDHAMI, O., & PITTMAN, J.
- Venue
- Journal of Financial Economics
- Publisher
- Elsevier BV
- Published
- 2008-10
- Volume
- 90
- Issue
- 1
- Pages
- 38-58
- ISSN
- 0304-405X (ISSN-L)
- OpenAlex
- W2003029250
- Cited by
- 182
- References
- 4
- FWCI
- 18.65
- 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.
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 importance of IRS monitoring to debt pricing in private firms☆. https://app.cochat.ai/papers/10.1016/j.jfineco.2007.12.002
- The paper
- GUEDHAMI, O., & PITTMAN, J. (2008). The importance of IRS monitoring to debt pricing in private firms☆. Journal of Financial Economics. https://doi.org/10.1016/j.jfineco.2007.12.002
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.
