[1614] = Chen (2016)
[0417] = Bhattacharya et al. (2003)
[0420] = Bhattacharya et al. (2007)
[1962] = Hail, Tahoun and Wang (2018)
[0121] = Beneish (1999)
[2023] = Ahern and Sosyura (2015)
[0297] = Ahern and Sosyura (2014)
[2226] = Betton, Davis and Walker (2019)
[2053] = Mayew, Sethuraman and Venkatachalam (2014)
[0563] = Griffin, Lont and McClune (2014)
[2034] = Buehlmaier and Whited (2018)
[0895] = Coelho and Taffler (2008)
[1569] = Chance, Cicon and Ferris (2015)
[0192] = Beatty, Lu and Luo (2014)
[0358] = Bharath, Panchapagesan and Werner (2014)
[2124] = Peress and Schmidt (2020)
[1821] = Renault (2017)
[2182] = Gietzmann and Wang (2020)
[0417]'s & [0420]'s original source: Wallace, W. 2002. Pro Forma before and after the SEC’s Warning: A Quantification of Reporting Variances from GAAP. Morristown, NJ: FEI Research Foundation. [x]
[2034]'s original source: Hoberg, G., and V. Maksimovic. 2015. Redefining financial constraints: A text-based analysis. Review of Financial Studies 28:1312–52. [x]