The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
An Empirical Evaluation of Accounting Income Numbers
Abstract
Value relevance, Accounting, Earnings announcements, Usefulness of Accounting
Overview
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Self-check
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Citations
Cites
CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*
Sharpe, W. F. (1964) · The Journal of Finance · doi:10.1111/j.1540-6261.1964.tb02865.x · Cited by 19,441
Cited by
FAMA, E. F. (1991) · The Journal of Finance · doi:10.1111/j.1540-6261.1991.tb04636.x · Cited by 5,350
(1997) · RePEc: Research Papers in Economics · Cited by 4,621
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Risk measurement when shares are subject to infrequent trading
Dimson, E. (1979) · Journal of Financial Economics · doi:10.1016/0304-405x(79)90013-8 · Cited by 2,754
Earnings Management to Exceed Thresholds
Degeorge, F., Patel, J., & Zeckhauser, R. (1999) · The Journal of Business · doi:10.1086/209601 · Cited by 2,751
Metadata
- Authors
- Ball, R., & Brown, P.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1968
- Volume
- 6
- Issue
- 2
- Pages
- 159
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2081432842
- Cited by
- 6,361
- References
- 1
- FWCI
- 108.94
- Type
- journal article
- Language
- en
- Open access
- closed
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.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: An Empirical Evaluation of Accounting Income Numbers. https://app.cochat.ai/papers/10.2307/2490232
- The paper
- Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research. https://doi.org/10.2307/2490232
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.
