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Performance matched discretionary accrual measures

Overview of attention for article published in Journal of Accounting & Economics, February 2005
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About this Attention Score

  • In the top 25% of all research outputs scored by Altmetric
  • High Attention Score compared to outputs of the same age (92nd percentile)
  • Average Attention Score compared to outputs of the same age and source

Mentioned by

policy
3 policy sources
wikipedia
1 Wikipedia page

Readers on

mendeley
3478 Mendeley
citeulike
1 CiteULike
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Article details
Title
Performance matched discretionary accrual measures
Published in
Journal of Accounting & Economics, February 2005
DOI 10.1016/j.jacceco.2004.11.002
Authors

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Timeline Attention over time Attention Score history
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Activity
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Mendeley demographics

Mendeley demographics

The data shown below were compiled from readership statistics for 3,478 Mendeley readers of this research output. Click here to see the associated Mendeley record.
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Geographical breakdown

Geographical breakdown
Country Count As %
United States 12 <1%
Malaysia 4 <1%
Brazil 3 <1%
Indonesia 3 <1%
Korea, Republic of 2 <1%
Japan 2 <1%
Sweden 2 <1%
United Kingdom 2 <1%
China 2 <1%
Other 10 <1%
Unknown 3436 99%

Demographic breakdown

Readers by professional status
Readers by professional status Count As %
Student > Ph. D. Student 504 14%
Student > Master 325 9%
Student > Bachelor 269 8%
Student > Doctoral Student 188 5%
Lecturer 178 5%
Other 414 12%
Unknown 1600 46%
Readers by discipline
Readers by discipline Count As %
Business, Management and Accounting 1229 35%
Economics, Econometrics and Finance 455 13%
Social Sciences 69 2%
Unspecified 17 <1%
Engineering 14 <1%
Other 69 2%
Unknown 1625 47%
Attention Score in Context

Attention Score in Context

This research output has an Altmetric Attention Score of 12. This is our high-level measure of the quality and quantity of online attention that it has received. This Attention Score, as well as the ranking and number of research outputs shown below, was calculated when the research output was last mentioned on 22 October 2026.
All research outputs
#3,838,936
of 34,795,682 outputs
Outputs from Journal of Accounting & Economics
#98
of 660 outputs
Outputs of similar age
#12,898
of 223,416 outputs
Outputs of similar age from Journal of Accounting & Economics
#3
of 5 outputs
Altmetric has tracked 34,795,682 research outputs across all sources so far. Compared to these this one has done well and is in the 88th percentile: it's in the top 25% of all research outputs ever tracked by Altmetric.
So far Altmetric has tracked 660 research outputs from this source. They typically receive more attention than average, with a mean Attention Score of 8.4. This one has done well, scoring higher than 85% of its peers.
Older research outputs will score higher simply because they've had more time to accumulate mentions. To account for age we can compare this Altmetric Attention Score to the 223,416 tracked outputs that were published within six weeks on either side of this one in any source. This one has done particularly well, scoring higher than 92% of its contemporaries.
We're also able to compare this research output to 5 others from the same source and published within six weeks on either side of this one. This one has scored higher than 2 of them.