The DOI matches its Crossref record; 50 of the 50 references it cites were found in a registry or an index.
Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research (CAR)
Abstract
Accounting research, Citations, Contemporary accounting research
Overview
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
An Empirical Evaluation of Accounting Income Numbers
Ball, R., & Brown, P. (1968) · Journal of Accounting Research · doi:10.2307/2490232 · Cited by 6,361
Price, D. J. D. S. (1965) · Science · doi:10.1126/science.149.3683.510 · Cited by 3,122
Garfield, E. (1972) · Science · doi:10.1126/science.178.4060.471 · Cited by 2,788
The Information Content of Annual Earnings Announcements
Beaver, W. H. (1968) · Journal of Accounting Research · doi:10.2307/2490070 · Cited by 2,738
Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test
Patell, J. M. (1976) · Journal of Accounting Research · doi:10.2307/2490543 · Cited by 1,746
Citation Indexing-Its Theory and Application in Science, Technology, and Humanities
Goodwin, J., & Garfield, E. (1980) · Technology and Culture · doi:10.2307/3104125 · Cited by 1,639
The information content of security prices
Beaver, W., Lambert, R., & Morse, D. (1980) · Journal of Accounting and Economics · doi:10.1016/0165-4101(80)90013-0 · Cited by 735
The Demand for and Supply of Accounting Theories: The Market for Excuses.
Watts, R. L., & Zimmerman, J. L. (1979) · The Accounting Review · doi:10.2308/tar-4482464 · Cited by 710
Some Results on the Function and Quality of Citations
Moravcsik, M. J., & Murugesan, P. (1975) · Social Studies of Science · doi:10.1177/030631277500500106 · Cited by 693
Scientific Output and Recognition: A Study in the Operation of the Reward System in Science
Cole, S., & Cole, J. R. (1967) · American Sociological Review · doi:10.2307/2091085 · Cited by 647
Cited by
Relative Significance of Journals, Authors, and Articles Cited in Financial Research
ALEXANDER, J. C., & MABRY, R. H. (1994) · The Journal of Finance · doi:10.1111/j.1540-6261.1994.tb05158.x · Cited by 200
Zhang, G., Ding, Y., & Milojević, S. (2013) · Journal of the American Society for Information Science and Technology · doi:10.1002/asi.22850 · Cited by 169
Hsu, Y.-C., Hung, J.-L., & Ching, Y.-H. (2013) · Educational Technology Research and Development · doi:10.1007/s11423-013-9290-9 · Cited by 97
Metadata
- Authors
- Brown, L. D., & Gardner, J. C.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1985
- Volume
- 23
- Issue
- 1
- Pages
- 84
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2329023071
- Cited by
- 258
- References
- 50
- FWCI
- 6.68
- 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.
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 ›
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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: Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research (CAR). https://app.cochat.ai/papers/10.2307/2490908
- The paper
- Brown, L. D., & Gardner, J. C. (1985). Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research (CAR). Journal of Accounting Research. https://doi.org/10.2307/2490908
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.
