The DOI matches its Crossref record; 37 of the 37 references it cites were found in a registry or an index.
The determinants of Internet financial reporting
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
Theory of the firm: Managerial behavior, agency costs and ownership structure
Jensen, M. C., & Meckling, W. H. (1976) · Journal of Financial Economics · doi:10.1016/0304-405x(76)90026-x · Cited by 71,491
Determinants of corporate borrowing
Myers, S. C. (1977) · Journal of Financial Economics · doi:10.1016/0304-405x(77)90015-0 · Cited by 13,169
The Modern Corporation and Private Property
Kline, J. V., Berle, A. A., & Means, G. C. (1933) · Columbia Law Review · doi:10.2307/1115736 · Cited by 7,361
Bayesian model selection in social research
Raftery, A. E. (1995) · Sociological Methodology · doi:10.2307/271063 · Cited by 6,823
Earnings, Book Values, and Dividends in Equity Valuation*
OHLSON, J. A. (1995) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1995.tb00461.x · Cited by 5,042
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Disclosure level and the cost of equity capital.
Botosan, C. A. (1997) · The Accounting Review · doi:10.2308/tar-9709240185 · Cited by 3,436
The effect of international institutional factors on properties of accounting earnings
Ball, R., Kothari, S. P., & Robin, A. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00012-4 · Cited by 3,187
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
Lang, M., & Lundholm, R. (1993) · Journal of Accounting Research · doi:10.2307/2491273 · Cited by 2,637
Specification Tests for the Multinomial Logit Model
Hausman, J., & McFadden, D. (1984) · Econometrica · doi:10.2307/1910997 · Cited by 2,498
Cited by
Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media
Jung, M. J., Naughton, J. P., Tahoun, A., & Wang, C. (2018) · The Accounting Review · doi:10.2308/accr-51906 · Cited by 380
Rahman, A. R., & Debreceny, R. S. (2014) · Journal of Information Systems · doi:10.2308/isys-50653 · Cited by 9
Self-citation
Metadata
- Authors
- Debreceny, R., Gray, G. L., & Rahman, A.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2002-12
- Volume
- 21
- Issue
- 4-5
- Pages
- 371-394
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W2020853056
- Cited by
- 580
- References
- 37
- FWCI
- 13.47
- 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 determinants of Internet financial reporting. https://app.cochat.ai/papers/10.1016/s0278-4254(02)00067-4
- The paper
- Debreceny, R., Gray, G. L., & Rahman, A. (2002). The determinants of Internet financial reporting. Journal of Accounting and Public Policy. https://doi.org/10.1016/s0278-4254(02)00067-4
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.
