{"id":"https://openalex.org/W2007865540","doi":"https://doi.org/10.1111/j.0306-686x.2004.00004.x","title":"The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity","display_name":"The Timeliness of Income Recognition by European Companies: An Analysis of Institutional and Market Complexity","publication_year":2004,"publication_date":"2004-01-01","ids":{"openalex":"https://openalex.org/W2007865540","doi":"https://doi.org/10.1111/j.0306-686x.2004.00004.x","mag":"2007865540"},"language":"en","primary_location":{"id":"doi:10.1111/j.0306-686x.2004.00004.x","doi":"https://doi.org/10.1111/j.0306-686x.2004.00004.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.0306-686x.2004.00004.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=513626","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077113418","display_name":"Ivana Raonic","orcid":"https://orcid.org/0000-0003-2982-8445","observed_orcids":["https://orcid.org/0000-0003-2982-8445"]},"institutions":[{"id":"https://openalex.org/I161548249","display_name":"Bangor University","ror":"https://ror.org/006jb1a24","country_code":"GB","type":"education","lineage":["https://openalex.org/I161548249"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Ivana Raonic","raw_affiliation_strings":["Bangor Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bangor Business School","institution_ids":["https://openalex.org/I161548249"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054520949","display_name":"Stuart J. McLeay","orcid":"https://orcid.org/0000-0003-2007-6195","observed_orcids":["https://orcid.org/0000-0003-2007-6195"]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]},{"id":"https://openalex.org/I161548249","display_name":"Bangor University","ror":"https://ror.org/006jb1a24","country_code":"GB","type":"education","lineage":["https://openalex.org/I161548249"]},{"id":"https://openalex.org/I162608824","display_name":"University of Sussex","ror":"https://ror.org/00ayhx656","country_code":"GB","type":"education","lineage":["https://openalex.org/I162608824"]}],"countries":["AU","GB"],"is_corresponding":true,"raw_author_name":"Stuart McLeay","raw_affiliation_strings":["Stuart McLeay, University of Wales, Bangor, Gwynedd LL57 2DG, UK. e-mail:","The University of Sydney","University of Sussex"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stuart McLeay, University of Wales, Bangor, Gwynedd LL57 2DG, UK. e-mail:","institution_ids":["https://openalex.org/I161548249"]},{"raw_affiliation_string":"The University of Sydney","institution_ids":["https://openalex.org/I129604602"]},{"raw_affiliation_string":"University of Sussex","institution_ids":["https://openalex.org/I162608824"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5034053858","display_name":"Ioannis G. Asimakopoulos","orcid":"https://orcid.org/0000-0002-9037-3630","observed_orcids":["https://orcid.org/0000-0002-9037-3630","https://orcid.org/0000-0002-9417-7215"]},"institutions":[{"id":"https://openalex.org/I161548249","display_name":"Bangor University","ror":"https://ror.org/006jb1a24","country_code":"GB","type":"education","lineage":["https://openalex.org/I161548249"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Ioannis Asimakopoulos","raw_affiliation_strings":["Univ. of Wales, Bangor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Univ. of Wales, Bangor","institution_ids":["https://openalex.org/I161548249"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5054520949"],"corresponding_institution_ids":["https://openalex.org/I129604602","https://openalex.org/I161548249","https://openalex.org/I162608824"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":46.63,"has_fulltext":false,"cited_by_count":129,"citation_normalized_percentile":{"value":0.99547497,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"31","issue":"1-2","first_page":"115","last_page":"148"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"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":0.9970999956130981,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00139999995008111,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/earnings-timeliness","display_name":"earnings timeliness","score":0.8539999723434448},{"id":"https://openalex.org/keywords/income-recognition","display_name":"income recognition","score":0.8370000123977661},{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.9559999704360962},{"id":"https://openalex.org/keywords/regulatory-complexity","display_name":"regulatory complexity","score":0.7480000257492065},{"id":"https://openalex.org/keywords/cross-listing","display_name":"cross-listing","score":0.7620000243186951},{"id":"https://openalex.org/keywords/european-firms","display_name":"European firms","score":0.4970000088214874},{"id":"https://openalex.org/keywords/stock-price-sensitivity","display_name":"stock price sensitivity","score":0.5929999947547913},{"id":"https://openalex.org/keywords/institutional-complexity","display_name":"institutional complexity","score":0.5059999823570251}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6843303442001343},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.6691982746124268},{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.6046011447906494},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5688574314117432},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.5314133763313293},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5165471434593201},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.4611220061779022},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.4145331084728241},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3980656862258911},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.35984909534454346},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33743399381637573},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22688084840774536},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/j.0306-686x.2004.00004.x","doi":"https://doi.org/10.1111/j.0306-686x.2004.00004.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.0306-686x.2004.00004.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"},{"id":"mag:2007865540","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=513626","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":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:bla:jbfnac:v:31:y:2004-01:i:1-2:p:115-148","doi":null,"is_oa":false,"landing_page_url":"http://www.blackwell-synergy.com/doi/abs/10.1111/j.0306-686X.2004.00004.x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"mag:2007865540","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=513626","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":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W1536078490","https://openalex.org/W1538137979","https://openalex.org/W1969519191","https://openalex.org/W2033076206","https://openalex.org/W2035008986","https://openalex.org/W2045150989","https://openalex.org/W2047134097","https://openalex.org/W2050201295","https://openalex.org/W2066891579","https://openalex.org/W2116439408","https://openalex.org/W2150222384","https://openalex.org/W3121759882","https://openalex.org/W3121951548","https://openalex.org/W3122174406","https://openalex.org/W3122489987","https://openalex.org/W3124726071","https://openalex.org/W3125392872","https://openalex.org/W3125592762","https://openalex.org/W3125935778"],"related_works":["https://openalex.org/W2301288152","https://openalex.org/W2114849652","https://openalex.org/W4210345620","https://openalex.org/W2066891579","https://openalex.org/W2564701430","https://openalex.org/W202739710","https://openalex.org/W2005947306","https://openalex.org/W2008813705","https://openalex.org/W2161212735","https://openalex.org/W2302182955"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"international":[3,14],"differences":[4],"in":[5,33,39,64,82,119],"the":[6,36,41,99,102],"asymmetric":[7],"timeliness":[8,76],"of":[9,26,35,59,87,96,104],"accounting":[10,117],"earnings":[11,75,105],"by":[12],"modelling":[13],"exposure":[15],"to":[16,31,74,106],"different":[17],"jurisdictions":[18,69],"as":[19,84],"a":[20,111],"firm\u2010specific":[21],"effect,":[22],"using":[23],"an":[24,85],"index":[25],"regulatory":[27,91],"complexity":[28],"that":[29],"relates":[30],"conditions":[32],"each":[34],"capital":[37],"markets":[38,71],"which":[40,60],"firm's":[42],"equity":[43],"is":[44],"listed.":[45],"The":[46],"companies":[47],"investigated":[48],"are":[49,61],"those":[50],"with":[51,72,93],"shares":[52],"cross\u2010listed":[53],"on":[54],"European":[55],"stock":[56,107],"exchanges,":[57],"some":[58,94],"also":[62],"listed":[63],"New":[65],"York.":[66],"Variation":[67],"across":[68],"and":[70,77,90,101],"respect":[73],"conservatism":[78,118],"can":[79],"be":[80],"explained":[81],"part":[83],"interaction":[86],"market":[88],"effects":[89],"effects,":[92],"evidence":[95],"opposition":[97],"between":[98],"two,":[100],"sensitivity":[103],"price":[108],"changes":[109],"shows":[110],"common,":[112],"converging":[113],"trend":[114],"towards":[115],"greater":[116],"Europe.":[120]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":11},{"year":2012,"cited_by_count":8}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}
