The DOI matches its Crossref record; 116 of the 116 references it cites were found in a registry or an index.
The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting
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Citations
Cites
Moral Hazard and Observability
Holmstrom, B. (1979) · The Bell Journal of Economics · doi:10.2307/3003320 · Cited by 8,311
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Self-citationEarnings, 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
The conservatism principle and the asymmetric timeliness of earnings1
Basu, S. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00014-1 · Cited by 3,982
Earnings management to avoid earnings decreases and losses
Burgstahler, D., & Dichev, I. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00017-7 · Cited by 3,829
Principles of Corporate Finance.
Stapleton, R. C., Brealey, R., & Myers, S. (1981) · The Journal of Finance · doi:10.2307/2327568 · Cited by 3,634
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 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
Smith, C. W., & Warner, J. B. (1979) · Journal of Financial Economics · doi:10.1016/0304-405x(79)90011-4 · Cited by 2,894
Accounting earnings and cash flows as measures of firm performance
Dechow, P. M. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90016-7 · Cited by 2,582
Cited by
Conservatism in Accounting Part I: Explanations and Implications
Watts, R. L. (2003) · Accounting Horizons · doi:10.2308/acch.2003.17.3.207 · Cited by 2,763
Self-citationHealy, P. M., & Palepu, K. (2001) · SSRN Electronic Journal · doi:10.2139/ssrn.258514 · Cited by 2,097
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Givoly, D., & Hayn, C. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00024-0 · Cited by 1,370
Conservatism in Accounting Part II: Evidence and Research Opportunities
Watts, R. L. (2003) · Accounting Horizons · doi:10.2308/acch.2003.17.4.287 · Cited by 991
Self-citationCOSTELLO, A. M., & WITTENBERG‐MOERMAN*, R. (2011) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2010.00388.x · Cited by 555
Ramanna, K. (2008) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2007.11.006 · Cited by 417
An Overview of Corporate Sustainability Reporting Legislation in the European Union
Hummel, K., & Jobst, D. (2024) · Accounting in Europe · doi:10.1080/17449480.2024.2312145 · Cited by 315
IAS versus US GAAP: Information-Asymmetry Based Evidence from Germany's New Market
Leuz, C. (2001) · SSRN Electronic Journal · doi:10.2139/ssrn.275348 · Cited by 287
Accounting Informs Investors and Earnings Management is Rife: Two Questionable Beliefs
Ball, R. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2211288 · Cited by 258
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
Metadata
- Authors
- Holthausen, R. W., & Watts, R. L.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2000
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2162765744
- Cited by
- 533
- References
- 116
- Type
- posted content
- Language
- en
- Open access
- green
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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.
