The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Fundamental Information Analysis
Abstract
Fundamental Analysis, Value-relevance, Earnings, Earnings persistence
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
Financing Constraints and Corporate Investment
Fazzari, S. M., Hubbard, R. G., Petersen, B. C., Blinder, A. S., & Poterba, J. M. (1988) · Brookings Papers on Economic Activity · doi:10.2307/2534426 · Cited by 5,574
Cited by
Costs of Equity and Earnings Attributes
Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004) · The Accounting Review · doi:10.2308/accr.2004.79.4.967 · Cited by 2,377
Long-Run Corporate Tax Avoidance
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008) · The Accounting Review · doi:10.2308/accr.2008.83.1.61 · Cited by 2,107
Beneish, M. D. (1997) · Journal of Accounting and Public Policy · doi:10.1016/s0278-4254(97)00023-9 · Cited by 699
Is working capital management value-enhancing? Evidence from firm performance and investments
Aktas, N., Croci, E., & Petmezas, D. (2015) · Journal of Corporate Finance · doi:10.1016/j.jcorpfin.2014.12.008 · Cited by 534
Assessing Financial Vulnerability in the Nonprofit Sector
Keating, E. K., Fischer, M., Gordon, T. P., & Greenlee, J. S. (2005) · doi:10.2139/ssrn.647662 · Cited by 122
Metadata
- Authors
- Lev, B., & Thiagarajan, S. R.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1993
- Volume
- 31
- Issue
- 2
- Pages
- 190
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2329320632
- Cited by
- 1,081
- References
- 1
- FWCI
- 43.70
- 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 ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Fundamental Information Analysis. https://app.cochat.ai/papers/10.2307/2491270
- The paper
- Lev, B., & Thiagarajan, S. R. (1993). Fundamental Information Analysis. Journal of Accounting Research. https://doi.org/10.2307/2491270
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.
