@article{Bommarito2026AccountingStandardCitations,
  author = {Bommarito, J. and Bommarito, II, M. J.},
  title = {Accounting Standard Citations in SEC Filings, 2000-2026: Data and Code},
  journal = {Working paper},
  year = {2026},
  pages = {22},
  url = {papers/accounting-standard-citations-2026-draft.pdf},
  note = {Draft manuscript}
}