The DOI matches its Crossref record; 19 of the 19 references it cites were found in a registry or an index.
Predicting Earnings Management: The Case of Earnings Restatements
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
Fama, E. F., & French, K. R. (1997) · Journal of Financial Economics · doi:10.1016/s0304-405x(96)00896-3 · Cited by 5,669
DECHOW, P. M., SLOAN, R. G., & SWEENEY, A. P. (1996) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.1996.tb00489.x · Cited by 4,065
Methodological Issues Related to the Estimation of Financial Distress Prediction Models
Zmijewski, M. E. (1984) · Journal of Accounting Research · doi:10.2307/2490859 · Cited by 2,888
Earnings Management to Exceed Thresholds
Degeorge, F., Patel, J., & Zeckhauser, R. (1999) · The Journal of Business · doi:10.1086/209601 · Cited by 2,751
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
Dechow, P. M., & Skinner, D. J. (2000) · Accounting Horizons · doi:10.2308/acch.2000.14.2.235 · Cited by 1,930
Firm characteristics and analyst following
Bhushan, R. (1989) · Journal of Accounting and Economics · doi:10.1016/0165-4101(89)90008-6 · Cited by 1,529
Palepu, K. G. (1986) · Journal of Accounting and Economics · doi:10.1016/0165-4101(86)90008-x · Cited by 1,308
Institutional Investors and Equity Prices
Gompers, P., & Metrick, A. (1998) · National Bureau of Economic Research · doi:10.3386/w6723 · Cited by 1,263
Determinants of market reactions to restatement announcements
Palmrose, Z.-V., Richardson, V. J., & Scholz, S. (2004) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2003.06.003 · Cited by 1,259
Large–Sample Evidence on the Debt Covenant Hypothesis
Dichev, I. D., & Skinner, D. J. (2002) · Journal of Accounting Research · doi:10.1111/1475-679x.00083 · Cited by 1,088
Market Rewards Associated with Patterns of Increasing Earnings
Barth, M. E., Elliott, J. A., & Finn, M. W. (1999) · Journal of Accounting Research · doi:10.2307/2491414 · Cited by 908
Accounting choice in troubled companies
DeAngelo, H., DeAngelo, L., & Skinner, D. J. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90007-8 · Cited by 861
Do Analysts and Auditors Use Information in Accruals?
Bradshaw, M. T., Richardson, S. A., & Sloan, R. G. (2001) · Journal of Accounting Research · doi:10.1111/1475-679x.00003 · Cited by 752
Self-citationThe Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases
Feroz, E. H., Park, K. J., & Pastena, V. S. (1991) · Journal of Accounting Research · doi:10.2307/2491006 · Cited by 688
Earnings Momentum and Earnings Management
Myers, J. N., Myers, L. A., & Skinner, D. J. (2007) · Journal of Accounting Auditing & Finance · doi:10.1177/0148558x0702200211 · Cited by 642
Inventory Changes and Future Returns
Thomas, J. K., & Zhang, H. (2002) · Review of Accounting Studies · doi:10.1023/a:1020221918065 · Cited by 523
Dechow, P., Sloan, R. G., & Hutton, A. P. (1998) · SSRN Electronic Journal · Cited by 440
Beatty, A., Ramesh, K., & Weber, J. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(02)00046-0 · Cited by 256
Earnings Restatements: A Capital Market PerspectivePreprint
Wu, M. (2011) · SSRN Electronic Journal · doi:10.2139/ssrn.1844265 · Cited by 145
Self-citation
Cited by
Responsible investing: The ESG-efficient frontier
Pedersen, L. H., Fitzgibbons, S., & Pomorski, L. (2021) · Journal of Financial Economics · doi:10.1016/j.jfineco.2020.11.001 · Cited by 2,103
Wisdom of Crowds: The Value of Stock Opinions Transmitted Through Social Media
Chen, H., De, P., Hu, Y. (., & Hwang, B.-H. (2014) · Review of Financial Studies · doi:10.1093/rfs/hhu001 · Cited by 1,251
COSTELLO, A. M., & WITTENBERG‐MOERMAN*, R. (2011) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2010.00388.x · Cited by 555
The Contagion Effects of Accounting Restatements
Gleason, C. A., Jenkins, N. T., & Johnson, W. B. (2008) · The Accounting Review · doi:10.2308/accr.2008.83.1.83 · Cited by 499
Selective Publicity and Stock Prices
SOLOMON, D. H. (2012) · The Journal of Finance · doi:10.1111/j.1540-6261.2012.01726.x · Cited by 369
Metadata
- Authors
- Richardson, S. A., Tuna, A. I., & Wu, M.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2003
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2150201047
- Cited by
- 382
- References
- 19
- 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.
