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Richard W. Leftwich, Ross L. Watts, Jerold L. Zimmerman, Voluntary Corporate Disclosure: The Case of Interim Reporting, Journal of Accounting Research, Vol. 19, Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements (1981), pp. 50-77
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Stored only when both papers are in the corpus — 545 citations exist upstream.
Papers that cite the same references — the relational fallback while embeddings are still backfilling.
Imported from OpenAlex (CC0) — nothing here is generated.