The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Essays on disclosure
Open accessOverview
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Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
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Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
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Citations
Cites
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
Self-citationVerrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Self-citationGood News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Cited by
Healy, P. M., & Palepu, K. G. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00018-0 · Cited by 8,097
Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011) · The Accounting Review · doi:10.2308/accr.00000005 · Cited by 4,337
How does financial reporting quality relate to investment efficiency?
Biddle, G. C., Hilary, G., & Verdi, R. S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.001 · Cited by 3,214
Accounting Information, Disclosure, and the Cost of Capital
LAMBERT, R., LEUZ, C., & VERRECCHIA, R. E. (2007) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2007.00238.x · Cited by 2,586
Self-citationMandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923
Metadata
- Authors
- Verrecchia, R. E.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2001-12
- Volume
- 32
- Issue
- 1-3
- Pages
- 97-180
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W4211243947
- Cited by
- 2,303
- References
- 3
- FWCI
- 124.14
- 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.
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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: Essays on disclosure. https://app.cochat.ai/papers/10.1016/s0165-4101(01)00025-8
- The paper
- Verrecchia, R. E. (2001). Essays on disclosure. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(01)00025-8
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.
