{"id":"https://openalex.org/W2018928624","doi":"https://doi.org/10.1016/j.jaccpubpol.2014.06.003","title":"Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms\u2019 SEC filings","display_name":"Earnings changes associated with relaxing the reconciliation requirement in non-U.S. firms\u2019 SEC filings","publication_year":2014,"publication_date":"2014-07-02","ids":{"openalex":"https://openalex.org/W2018928624","doi":"https://doi.org/10.1016/j.jaccpubpol.2014.06.003","mag":"2018928624"},"language":"en","primary_location":{"id":"doi:10.1016/j.jaccpubpol.2014.06.003","doi":"https://doi.org/10.1016/j.jaccpubpol.2014.06.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2014.06.003","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"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/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036886425","display_name":"Bowe Hansen","orcid":"https://orcid.org/0000-0003-3236-6616","observed_orcids":["https://orcid.org/0000-0003-3236-6616"]},"institutions":[{"id":"https://openalex.org/I859038795","display_name":"Virginia Tech","ror":"https://ror.org/02smfhw86","country_code":"US","type":"education","lineage":["https://openalex.org/I859038795"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Bowe Hansen","raw_affiliation_strings":["Virginia Tech University, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Virginia Tech University, United States","institution_ids":["https://openalex.org/I859038795"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5110323252","display_name":"Grace Pownall","orcid":"https://orcid.org/0000-0003-3035-0979","observed_orcids":["https://orcid.org/0000-0003-3035-0979"]},"institutions":[{"id":"https://openalex.org/I150468666","display_name":"Emory University","ror":"https://ror.org/03czfpz43","country_code":"US","type":"education","lineage":["https://openalex.org/I150468666"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Grace Pownall","raw_affiliation_strings":["Emory University, United States;"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Emory University, United States;","institution_ids":["https://openalex.org/I150468666"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090915229","display_name":"Rachna Prakash","orcid":"https://orcid.org/0000-0002-1926-7528","observed_orcids":["https://orcid.org/0000-0002-1926-7528"]},"institutions":[{"id":"https://openalex.org/I368840534","display_name":"University of Mississippi","ror":"https://ror.org/02teq1165","country_code":"US","type":"education","lineage":["https://openalex.org/I368840534","https://openalex.org/I4210141039"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Rachna Prakash","raw_affiliation_strings":["University of Mississippi United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Mississippi United States","institution_ids":["https://openalex.org/I368840534"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001048652","display_name":"Maria I. Vulcheva","orcid":"https://orcid.org/0000-0003-4928-4414","observed_orcids":["https://orcid.org/0000-0003-4928-4414"]},"institutions":[{"id":"https://openalex.org/I19700959","display_name":"Florida International University","ror":"https://ror.org/02gz6gg07","country_code":"US","type":"education","lineage":["https://openalex.org/I19700959"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Maria Vulcheva","raw_affiliation_strings":["Florida International University, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Florida International University, United States","institution_ids":["https://openalex.org/I19700959"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3380,"currency":"USD","value_usd":3380},"apc_paid":null,"fwci":9.9169,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.9758869,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"33","issue":"5","first_page":"424","last_page":"448"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9961000084877014,"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":0.9961000084877014,"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":0.0020000000949949026,"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":0.0013000000035390258,"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/ifrs-adoption","display_name":"IFRS adoption","score":0.675000011920929},{"id":"https://openalex.org/keywords/earnings-informativeness","display_name":"earnings informativeness","score":0.8040000200271606},{"id":"https://openalex.org/keywords/disclosure-incentives","display_name":"disclosure incentives","score":0.6930000185966492},{"id":"https://openalex.org/keywords/regulatory-submissions","display_name":"regulatory submissions","score":0.375},{"id":"https://openalex.org/keywords/cross-listed-firms","display_name":"cross-listed firms","score":0.5649999976158142}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7355715036392212},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7194148302078247},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6055313944816589},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.33153408765792847}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.jaccpubpol.2014.06.003","doi":"https://doi.org/10.1016/j.jaccpubpol.2014.06.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2014.06.003","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"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/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Public Policy","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W1549699900","https://openalex.org/W1570845497","https://openalex.org/W1579352540","https://openalex.org/W1602588568","https://openalex.org/W1964503085","https://openalex.org/W1968287591","https://openalex.org/W1974514046","https://openalex.org/W1986820532","https://openalex.org/W1999902552","https://openalex.org/W2008878987","https://openalex.org/W2015766033","https://openalex.org/W2018291687","https://openalex.org/W2019840982","https://openalex.org/W2033076206","https://openalex.org/W2058990256","https://openalex.org/W2067220536","https://openalex.org/W2071892020","https://openalex.org/W2073740571","https://openalex.org/W2076590581","https://openalex.org/W2084598377","https://openalex.org/W2118897867","https://openalex.org/W2137282076","https://openalex.org/W2140662150","https://openalex.org/W2143847861","https://openalex.org/W2143933419","https://openalex.org/W2150222384","https://openalex.org/W2153141902","https://openalex.org/W2235824893","https://openalex.org/W2241102845","https://openalex.org/W2291150999","https://openalex.org/W2601743339","https://openalex.org/W2735162830","https://openalex.org/W3089937822","https://openalex.org/W3121951548","https://openalex.org/W3122009501","https://openalex.org/W3122176856","https://openalex.org/W3122489987","https://openalex.org/W3122576965","https://openalex.org/W3122975194","https://openalex.org/W3124164089","https://openalex.org/W3125458329","https://openalex.org/W3125790170","https://openalex.org/W6634758078","https://openalex.org/W6667232859"],"related_works":["https://openalex.org/W1862970495","https://openalex.org/W4255875957","https://openalex.org/W2047549127","https://openalex.org/W2153141902","https://openalex.org/W2019829679","https://openalex.org/W2291150999","https://openalex.org/W3122576965","https://openalex.org/W2235824893","https://openalex.org/W2114464085","https://openalex.org/W3097039356"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
