The DOI matches its Crossref record; 11 of the 11 references it cites were found in a registry or an index.
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
Open accessOverview
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
Detecting Earnings Management.
Dechow, P., & Sloan, R. G. (1995) · The Accounting Review · doi:10.2308/tar-9505096112 · Cited by 5,662
Self-citationAccounting 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
Self-citationDo Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?
Magiera, F. T. (1997) · CFA Digest · doi:10.2469/dig.v27.n1.5 · Cited by 2,181
Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?
Sloan, R. G. (1996) · The Accounting Review · doi:10.2308/tar-9608042309 · Cited by 1,956
Errors in Estimating Accruals: Implications for Empirical Research
Hribar, P., & Collins, D. W. (2002) · Journal of Accounting Research · doi:10.1111/1475-679x.00041 · Cited by 1,681
The relation between earnings and cash flows
Dechow, P. M., Kothari, S. P., & L. Watts, R. (1998) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(98)00020-2 · Cited by 1,551
Self-citationAccruals and the Prediction of Future Cash Flows
Barth, M. E., Cram, D. P., & Nelson, K. K. (2001) · The Accounting Review · doi:10.2308/accr.2001.76.1.27 · Cited by 921
Equity Valuation Using Multiples
Liu, J., Nissim, D., & Thomas, J. (2002) · Journal of Accounting Research · doi:10.1111/1475-679x.00042 · Cited by 723
Optimistic reporting in the property- casualty insurance industry
Petroni, K. R. (1992) · Journal of Accounting and Economics · doi:10.1016/0165-4101(92)90003-k · Cited by 401
The Ability of Earnings to Predict Future Earnings and Cash Flow
Finger, C. A. (1994) · Journal of Accounting Research · doi:10.2307/2491282 · Cited by 317
Reporting on the Past: A New Approach to Improving Accounting Today
Lundholm, R. J. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.4.315 · Cited by 91
Cited by
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
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
Accounting Quality and Firm-Level Capital Investment
Biddle, G. C., & Hilary, G. (2006) · The Accounting Review · doi:10.2308/accr.2006.81.5.963 · Cited by 1,113
Voluntary Disclosure, Earnings Quality, and Cost of Capital
FRANCIS, J., NANDA, D., & OLSSON, P. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00267.x · Cited by 1,082
Internal control and management guidance
Feng, M., Li, C., & McVay, S. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.09.004 · Cited by 678
Metadata
- Authors
- Dichev, I. D., & Dechow, P. M.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2001
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2163146514
- Cited by
- 1,119
- References
- 11
- Type
- posted content
- Language
- en
- Open access
- green
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
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.
