The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Earnings management to avoid earnings decreases and losses
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Citations
Cites
Prospect Theory: An Analysis of Decision under Risk
Kahneman, D., & Tversky, A. (1979) · Econometrica · doi:10.2307/1914185 · Cited by 48,524
Anomalies: The Endowment Effect, Loss Aversion, and Status Quo Bias
Kahneman, D., Knetsch, J. L., & Thaler, R. H. (1991) · Journal of Economic Perspectives · doi:10.1257/jep.5.1.193 · Cited by 5,019
Cited by
Representativeness revisited: Attribute substitution in intuitive judgment.
Kahneman, D., & Frederick, S. (2002) · Heuristics and Biases · doi:10.1017/cbo9780511808098.004 · Cited by 3,476
Stakeholder Theory: The State of the Art
Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & de Colle, S. (2010) · Academy of Management Annals · doi:10.5465/19416520.2010.495581 · Cited by 2,755
Earnings Management to Exceed Thresholds
Degeorge, F., Patel, J., & Zeckhauser, R. (1999) · The Journal of Business · doi:10.1086/209601 · Cited by 2,751
Earnings quality in UK private firms: comparative loss recognition timeliness
Ball, R., & Shivakumar, L. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.04.001 · Cited by 2,372
Slovic, P., Finucane, M., Peters, E., & MacGregor, D. G. (2002) · Heuristics and Biases · doi:10.1017/cbo9780511808098.025 · Cited by 2,349
Metadata
- Authors
- Burgstahler, D., & Dichev, I.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1997-12
- Volume
- 24
- Issue
- 1
- Pages
- 99-126
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2067171170
- Cited by
- 3,829
- References
- 2
- FWCI
- 91.94
- 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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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
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- CoChat. (2026). Citation check: Earnings management to avoid earnings decreases and losses. https://app.cochat.ai/papers/10.1016/s0165-4101(97)00017-7
- The paper
- Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics. https://doi.org/10.1016/s0165-4101(97)00017-7
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.
