The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
The Economic Implications of Corporate Financial Reporting
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Citations
Cites
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667 · cited 1×
“…stock prices and their own welfare via career concerns and external reputation, and less so in response to incentives related to debt covenants, credit ratings, political visibility, and employee bonuses that have traditionally been the focus of academic work (e.g., Watts and Zimmerman 1978, 1990).”
Cited by
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
Are Investors Influenced By How Earnings Press Releases Are Written?
Henry, E. (2008) · Journal of Business Communication · doi:10.1177/0021943608319388 · Cited by 893
The effects of financial reporting and disclosure on corporate investment: A review
Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2019.101246 · Cited by 749
Does disclosure deter or trigger litigation?
Field, L., Lowry, M., & Shu, S. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2005.04.004 · Cited by 608
Larcker, D. F., & Watts, E. M. (2020) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2020.101312 · Cited by 562
Metadata
- Authors
- Graham, J. R., Harvey, C. R., & Rajgopal, S.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2005
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2150610109
- Cited by
- 1,999
- References
- 1
- Type
- posted content
- Language
- en
- Open access
- green
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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.
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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.
