The DOI matches its Crossref record.
Earnings disclosures and stockholder lawsuits
Overview
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Integrity signals
Registry
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Statistics
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Citations
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
Mandatory 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
“…disclosures, especially when too optimistic, could expose firms to higher litigation risk (e.g., Johnson et al. 2001; Rogers et al. 2011), while the disclosure of bad news could reduce the likelihood and costs of litigation (e.g., Skinner 1994, 1997; Field et al. 2005; Donelson et al. 2012).”
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
Casey, R. J., & Grenier, J. H. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50736 · Cited by 421
Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings
Peters, G. F., & Romi, A. M. (2013) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2013.04.004 · Cited by 158
Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
Christensen, H. B., Hail, L., & Leuz, C. (2018) · SSRN Electronic Journal · doi:10.2139/ssrn.3315673 · Cited by 67
Beyond earnings quality: evaluating the quality of corporate disclosure practices
Dechow, P. M., Ge, W., Loh, W. T., & McVay, S. (2026) · Review of Accounting Studies · doi:10.1007/s11142-026-09971-2 · Cited by 1
Metadata
- Authors
- Skinner, D. J.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1997-11
- Volume
- 23
- Issue
- 3
- Pages
- 249-282
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3124871970
- Cited by
- 925
- References
- 0
- FWCI
- 35.52
- 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.
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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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.