The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Earnings Quality in U.K. Private Firms
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
Efficient capital markets: A review of theory and empirical work
Fama, E. F. (1970) · The Journal of Finance · doi:10.2307/2325486 · Cited by 13,635
Cited by
Bushman, R. M., & Piotroski, J. D. (2006) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2005.10.005 · Cited by 1,115
IFRS Adoption and Accounting Quality: A Review
Soderstrom, N. S., & Sun, K. J. (2007) · European Accounting Review · doi:10.1080/09638180701706732 · Cited by 913
Access to Capital, Capital Structure, and the Funding of the Firm
BRAV, O. (2009) · The Journal of Finance · doi:10.1111/j.1540-6261.2008.01434.x · Cited by 585
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences
Daske, H., Hail, L., Leuz, C., & Verdi, R. S. (2008) · SSRN Electronic Journal · doi:10.2139/ssrn.1024240 · Cited by 382
Capital Allocation and Timely Accounting Recognition of Economic Losses
Bushman, R. M., Piotroski, J. D., & Smith, A. J. (2011) · Journal of Business Finance & Accounting · doi:10.1111/j.1468-5957.2010.02231.x · Cited by 345
Metadata
- Authors
- Ball, R., & Shivakumar, L.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2004
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2098097059
- Cited by
- 159
- References
- 1
- 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.
