{"id":"https://openalex.org/W1997190695","doi":"https://doi.org/10.2139/ssrn.404840","title":"Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients","display_name":"Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W1997190695","doi":"https://doi.org/10.2139/ssrn.404840","mag":"1997190695"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.404840","doi":"https://doi.org/10.2139/ssrn.404840","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.404840","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.404840","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103201307","display_name":"Al Ghosh","orcid":"https://orcid.org/0000-0003-4674-3128","observed_orcids":["https://orcid.org/0000-0003-4674-3128"]},"institutions":[{"id":"https://openalex.org/I102149020","display_name":"University of North Carolina at Charlotte","ror":"https://ror.org/04dawnj30","country_code":"US","type":"education","lineage":["https://openalex.org/I102149020"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Al (Aloke) Ghosh","raw_affiliation_strings":["UNC Charlotte, 9201 University City Blvd, Charlotte, NC 28223, United States","UNC Charlotte"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UNC Charlotte, 9201 University City Blvd, Charlotte, NC 28223, United States","institution_ids":["https://openalex.org/I102149020"]},{"raw_affiliation_string":"UNC Charlotte","institution_ids":["https://openalex.org/I102149020"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068271805","display_name":"Zhaoyang Gu","orcid":"https://orcid.org/0000-0002-9650-5462","observed_orcids":["https://orcid.org/0000-0002-9650-5462","https://orcid.org/0009-0000-3991-0253","https://orcid.org/0000-0002-7660-8085"]},"institutions":[{"id":"https://openalex.org/I177725633","display_name":"Chinese University of Hong Kong","ror":"https://ror.org/00t33hh48","country_code":"HK","type":"education","lineage":["https://openalex.org/I177725633"]}],"countries":["HK"],"is_corresponding":true,"raw_author_name":"Zhaoyang Gu","raw_affiliation_strings":["Chinese University of Hong Kong - School of Accountancy, Shatin, N.T., Hong Kong","Chinese University of Hong Kong - School of Accountancy"],"raw_orcid":"https://orcid.org/0000-0002-9650-5462","affiliations":[{"raw_affiliation_string":"Chinese University of Hong Kong - School of Accountancy, Shatin, N.T., Hong Kong","institution_ids":["https://openalex.org/I177725633"]},{"raw_affiliation_string":"Chinese University of Hong Kong - School of Accountancy","institution_ids":["https://openalex.org/I177725633"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109500689","display_name":"Prem C. Jain","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I184565670","display_name":"Georgetown University","ror":"https://ror.org/05vzafd60","country_code":"US","type":"education","lineage":["https://openalex.org/I184565670"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Prem C. Jain","raw_affiliation_strings":["Georgetown University - Department of Accounting and Business Law, McDonough School of Business, Georgetown Univeristy, Washington, DC 20057, United States","Georgetown University - Department of Accounting and Business Law"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Georgetown University - Department of Accounting and Business Law, McDonough School of Business, Georgetown Univeristy, Washington, DC 20057, United States","institution_ids":["https://openalex.org/I184565670"]},{"raw_affiliation_string":"Georgetown University - Department of Accounting and Business Law","institution_ids":["https://openalex.org/I184565670"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5068271805"],"corresponding_institution_ids":["https://openalex.org/I177725633"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":44,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sales-growth","display_name":"sales growth","score":0.9860000014305115},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9860000014305115},{"id":"https://openalex.org/keywords/earnings-response-coefficient","display_name":"earnings response coefficient","score":0.9629999995231628},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.7580000162124634},{"id":"https://openalex.org/keywords/ohlson-model","display_name":"Ohlson model","score":0.9679999947547913},{"id":"https://openalex.org/keywords/operational-performance","display_name":"operational performance","score":0.6769999861717224},{"id":"https://openalex.org/keywords/earnings-persistence","display_name":"earnings persistence","score":0.5149999856948853}],"concepts":[{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.8587101697921753},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.8087295293807983},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.7899569272994995},{"id":"https://openalex.org/C147808555","wikidata":"https://www.wikidata.org/wiki/Q7233519","display_name":"Post-earnings-announcement drift","level":4,"score":0.6674923300743103},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6104938387870789},{"id":"https://openalex.org/C133441289","wikidata":"https://www.wikidata.org/wiki/Q127473","display_name":"Price\u2013earnings ratio","level":4,"score":0.5039243102073669},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38880544900894165},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.3539654016494751},{"id":"https://openalex.org/C206217203","wikidata":"https://www.wikidata.org/wiki/Q1134378","display_name":"Earnings per share","level":3,"score":0.35151800513267517},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.322898268699646},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1963396668434143},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.058706432580947876}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.404840","doi":"https://doi.org/10.2139/ssrn.404840","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.404840","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.404840","doi":"https://doi.org/10.2139/ssrn.404840","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.404840","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","score":0.550000011920929,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W57379897","https://openalex.org/W87952834","https://openalex.org/W125124999","https://openalex.org/W1494848776","https://openalex.org/W1498895452","https://openalex.org/W1499835603","https://openalex.org/W1555218208","https://openalex.org/W1855283887","https://openalex.org/W1921318301","https://openalex.org/W1943149539","https://openalex.org/W1946517611","https://openalex.org/W1964323814","https://openalex.org/W1978206521","https://openalex.org/W1986187321","https://openalex.org/W2008457474","https://openalex.org/W2014983392","https://openalex.org/W2017002353","https://openalex.org/W2019076479","https://openalex.org/W2027806049","https://openalex.org/W2055418603","https://openalex.org/W2061981691","https://openalex.org/W2067171170","https://openalex.org/W2067294622","https://openalex.org/W2067475882","https://openalex.org/W2074531150","https://openalex.org/W2090758019","https://openalex.org/W2104795328","https://openalex.org/W2160830343","https://openalex.org/W2167502121","https://openalex.org/W2314389038","https://openalex.org/W2317248055","https://openalex.org/W3121251060","https://openalex.org/W3122547505","https://openalex.org/W3122785700","https://openalex.org/W3124979649","https://openalex.org/W3125111241","https://openalex.org/W3125139305","https://openalex.org/W3149395617","https://openalex.org/W4375849300"],"related_works":["https://openalex.org/W4403999227","https://openalex.org/W2348313905","https://openalex.org/W1509564605","https://openalex.org/W2299006060","https://openalex.org/W1552168830","https://openalex.org/W2564743381","https://openalex.org/W4312342863","https://openalex.org/W3126822714","https://openalex.org/W3103486029","https://openalex.org/W7213515208"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}