The DOI matches its Crossref record; 34 of the 34 references it cites were found in a registry or an index.
International Accounting Standards and Accounting Quality
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Citations
Cites
Watts, R. L., & Zimmerman, J. L. (1985) · Andalas University Repository (Andalas University) · Cited by 5,838
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
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
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
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
The effects of bonus schemes on accounting decisions
Healy, P. M. (2011) · DSpace@MIT (Massachusetts Institute of Technology) · Cited by 2,579
Earnings quality in UK private firms: comparative loss recognition timeliness
Ball, R., & Shivakumar, L. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.04.001 · Cited by 2,372
Incentives versus standards: properties of accounting income in four East Asian countries
Ball, R., Robin, A., & Wu, J. S. (2003) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2003.10.003 · Cited by 2,078
Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00019-2 · Cited by 1,953
Self-citation
Cited by
The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
BYARD, D., LI, Y., & YU, Y. (2011) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2010.00390.x · Cited by 618
International Financial Reporting Standards and the quality of financial statement information
Iatridis, G. (2010) · International Review of Financial Analysis · doi:10.1016/j.irfa.2010.02.004 · Cited by 339
Metadata
- Authors
- Barth, M. E., Landsman, W. R., & Lang, M. H.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2005
- ISSN
- 1556-5068 (ISSN-L)
- OpenAlex
- W2738706147
- Cited by
- 734
- References
- 34
- 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.
Statistics and arithmetic are recomputed, not judged.
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- Barth, M. E., Landsman, W. R., & Lang, M. H. (2005). International Accounting Standards and Accounting Quality. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.688041
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.
