Student or educator? Sign up with your school email and get 6 months of Pro free.
CoChat
Sign Up
Cited by 316

The DOI matches its Crossref record; 67 of the 67 references it cites were found in a registry or an index.

A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research

Open access
KANODIA, CHANDRA, SAPRA, HARESH·2016·Journal of Accounting Research
DOI 10.1111/1475-679x.12109
Open this paper in CoChat — free account

Abstract

Accounting measurement and disclosure rules have a significant impact on the real decisions that firms make. In this essay, we provide an analytical framework to illustrate how such real effects arise. Using this framework, we examine three specific measurement issues that remain controversial: (1) How does the measurement of investments affect a firm's investment efficiency? (2) How does the measurement and disclosure of a firm's derivative transactions affect a firm's choice of intrinsic risk exposures, risk management strategy, and the incentive to speculate? (3) How could marking‐to‐market the asset portfolios of financial institutions generate procyclical real effects? We draw upon these real effects studies to generate sharper and novel insights that we believe are useful not only for the development of accounting standards, but also for guiding future empirical research.

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.

A few free checks a day · papers already verified open instantly · results are public

Integrity signals

Registry

Crossref · 10.1111/1475-679x.12109

Cites

67 of 67 references verified0 citation errors · 0 not checkable

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.

A few free checks a day · papers already verified open instantly · results are public

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

Show all 67 references

Research works printed but not linked: 26

  1. 10.1016/j.geb.2010.03.005 · doi:10.1016/j.geb.2010.03.005
  2. 10.2308/accr-10166 · doi:10.2308/accr-10166
  3. 10.2308/acch-10366 · doi:10.2308/acch-10366 · Paper page
  4. Bloomfield R., 2016, Gathering Data for Financial Reporting Research, Journal of Accounting Research
  5. Botoson C, 1997, Disclosure Level and the Cost of Capital, The Accounting Review, 72, 293
  6. 10.1111/j.1475-679X.2004.00129.x · doi:10.1111/j.1475-679x.2004.00129.x
  7. 10.1111/1475-679X.00084 · doi:10.1111/1475-679x.00084
  8. 10.1506/6XYN-E8F1-BW3F-CUCU · doi:10.1506/6xyn-e8f1-bw3f-cucu
  9. Feltham G. A., 1968, The Value of Information, The Accounting Review, 43, 684
  10. Feltham G. A., 1970, The Use of Models in Information Evaluation, The Accounting Review, 45, 623
  11. Financial Accounting Standards Board, 1978, Statement of Financial Accounting Concepts No 1: Objectives of Financial Reporting by Business Enterprises
  12. Financial Accounting Standards Board, 1980, Statement of Financial Accounting Concepts No 2: Qualitative Characteristics of Accounting Information
  13. Gao P. andX.Jiang. “Reporting Discretion Market Discipline and Panic Runs.” Working paper University of Chicago Booth School of Business 2015. · DOI
  14. 10.1111/j.1475-679X.2007.00232.x · doi:10.1111/j.1475-679x.2007.00232.x
  15. Hansell S., 1995, S.E.C. Faults Gibson Greetings’ Accounting in Derivatives Deal, New York Times
  16. 10.1016/j.jmoneco.2009.11.005 · doi:10.1016/j.jmoneco.2009.11.005
  17. Ijiri Y., 1966, Research in Accounting Measurement, 186
  18. 10.2307/1912940 · doi:10.2307/1912940
  19. Lev B., 2001, Intangibles: Management, Measurement and Reporting
  20. 10.1023/A:1009638302403 · doi:10.1023/a:1009638302403
  21. 10.1162/jeea.2007.5.2-3.594 · doi:10.1162/jeea.2007.5.2-3.594
  22. 10.1111/j.1475-679X.2008.00281.x · doi:10.1111/j.1475-679x.2008.00281.x
  23. Pratt J. W., 1965, Introduction to Statistical Decision Theory
  24. 10.1111/1475-679X.00077 · doi:10.1111/1475-679x.00077
  25. 10.2308/acch-50488 · doi:10.2308/acch-50488
  26. Wilson G., 1987, The Incremental Information Content of Accruals and Cash Flows After Controlling for Earnings, The Accounting Review, 62, 293

Cited by

See all 316

Metadata

Authors
KANODIA, C., & SAPRA, H.
Venue
Journal of Accounting Research
Publisher
Wiley
Published
2016-03-29
Volume
54
Issue
2
Pages
623-676
ISSN
  • 0021-8456 (ISSN-L)
  • 1475-679X
DOI
10.1111/1475-679x.12109
OpenAlex
W2270029269
Cited by
316
References
67
FWCI
86.57
Type
journal article
Language
en
Open access
green
Licence
onlinelibrary.wiley.com/termsAndConditions#vor (vor)
Funders
University of Chicago, Booth School of Business

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: A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research. https://app.cochat.ai/papers/10.1111/1475-679x.12109
The paper
KANODIA, C., & SAPRA, H. (2016). A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research. Journal of Accounting Research. https://doi.org/10.1111/1475-679x.12109

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.