The DOI matches its Crossref record; 24 of the 24 references it cites were found in a registry or an index.
Smoothing income in anticipation of future earnings
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Citations
Cites
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
White, H. (1980) · Econometrica · doi:10.2307/1912934 · Cited by 25,861
Earnings Management During Import Relief Investigations
Jones, J. J. (1991) · Journal of Accounting Research · doi:10.2307/2491047 · Cited by 8,353
Regression Diagnostics: Identifying Influential Data and Sources of Collinearity
Belsley, D. A., Kuh, E., & Welsch, R. E. (1980) · Wiley Series in Probability and Statistics · doi:10.1002/0471725153 · Cited by 7,297
Detecting Earnings Management.
Dechow, P., & Sloan, R. G. (1995) · The Accounting Review · doi:10.2308/tar-9505096112 · Cited by 5,662
Outside directors and CEO turnover
Weisbach, M. S. (1988) · Journal of Financial Economics · doi:10.1016/0304-405x(88)90053-0 · Cited by 4,234
(2012) · Asian Financial Statement Analysis · doi:10.1002/9781119204763.ch4 · Cited by 3,821
(2020) · Foundations of Modern Econometrics · doi:10.1142/9789811220197_0001 · Cited by 3,457
The effect of bonus schemes on accounting decisions
Healy, P. M. (1985) · Journal of Accounting and Economics · doi:10.1016/0165-4101(85)90029-1 · Cited by 3,283
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
Self-citationThe effects of bonus schemes on accounting decisions
Healy, P. M. (2011) · DSpace@MIT (Massachusetts Institute of Technology) · Cited by 2,579
Cited by
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
Self-citationEmpirical research on accounting choice
Fields, T. D., Lys, T. Z., & Vincent, L. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00028-3 · Cited by 1,759
Institutional monitoring and opportunistic earnings management
Chung, R., Firth, M., & Kim, J.-B. (2002) · Journal of Corporate Finance · doi:10.1016/s0929-1199(01)00039-6 · Cited by 940
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions
Bedard, J. C., & Johnstone, K. M. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.2.277 · Cited by 709
Principles-Based Accounting Standards
Schipper, K. (2003) · Accounting Horizons · doi:10.2308/acch.2003.17.1.61 · Cited by 578
Metadata
- Authors
- DeFond, M. L., & Park, C. W.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1997-07
- Volume
- 23
- Issue
- 2
- Pages
- 115-139
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2117980095
- Cited by
- 908
- References
- 24
- FWCI
- 83.58
- Type
- journal article
- Language
- en
- Open access
- closed
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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.
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- CoChat. (2026). Citation check: Smoothing income in anticipation of future earnings. https://app.cochat.ai/papers/10.1016/s0165-4101(97)00004-9
- The paper
- DeFond, M. L., & Park, C. W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(97)00004-9
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.
