{"id":"https://openalex.org/W2123608678","doi":"https://doi.org/10.1007/s11142-011-9174-3","title":"Asymmetry in earnings timeliness and persistence: a simultaneous equations approach","display_name":"Asymmetry in earnings timeliness and persistence: a simultaneous equations approach","publication_year":2011,"publication_date":"2011-11-30","ids":{"openalex":"https://openalex.org/W2123608678","doi":"https://doi.org/10.1007/s11142-011-9174-3","mag":"2123608678"},"language":"en","primary_location":{"id":"doi:10.1007/s11142-011-9174-3","doi":"https://doi.org/10.1007/s11142-011-9174-3","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11142-011-9174-3","pdf_url":null,"source":{"id":"https://openalex.org/S11853582","display_name":"Review of Accounting Studies","issn_l":"1380-6653","issn":["1380-6653","1573-7136"],"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-1","ft50","jufo-3","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting Studies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5022763231","display_name":"William H. Beaver","orcid":"https://orcid.org/0000-0002-3936-6726","observed_orcids":["https://orcid.org/0000-0002-3936-6726"]},"institutions":[{"id":"https://openalex.org/I97018004","display_name":"Stanford University","ror":"https://ror.org/00f54p054","country_code":"US","type":"education","lineage":["https://openalex.org/I97018004"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"William H. Beaver","raw_affiliation_strings":["Stanford Graduate School of Business, Stanford University, Stanford, CA, 94305, USA","Stanford University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stanford Graduate School of Business, Stanford University, Stanford, CA, 94305, USA","institution_ids":["https://openalex.org/I97018004"]},{"raw_affiliation_string":"Stanford University","institution_ids":["https://openalex.org/I97018004"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047383437","display_name":"Wayne R. Landsman","orcid":"https://orcid.org/0000-0001-8103-2140","observed_orcids":["https://orcid.org/0000-0001-8103-2140"]},"institutions":[{"id":"https://openalex.org/I114027177","display_name":"University of North Carolina at Chapel Hill","ror":"https://ror.org/0130frc33","country_code":"US","type":"education","lineage":["https://openalex.org/I114027177"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Wayne R. Landsman","raw_affiliation_strings":["Kenan-Flagler Business School, University of North Carolina, Chapel Hill, NC, 27599, USA","University of North Carolina, Kenan\u2010Flagler Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kenan-Flagler Business School, University of North Carolina, Chapel Hill, NC, 27599, USA","institution_ids":["https://openalex.org/I114027177"]},{"raw_affiliation_string":"University of North Carolina, Kenan\u2010Flagler Business School","institution_ids":["https://openalex.org/I114027177"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5071082898","display_name":"Edward Owens","orcid":"https://orcid.org/0000-0002-4300-1359","observed_orcids":["https://orcid.org/0000-0002-4300-1359"]},"institutions":[{"id":"https://openalex.org/I223532165","display_name":"University of Utah","ror":"https://ror.org/03r0ha626","country_code":"US","type":"education","lineage":["https://openalex.org/I223532165"]},{"id":"https://openalex.org/I5388228","display_name":"University of Rochester","ror":"https://ror.org/022kthw22","country_code":"US","type":"education","lineage":["https://openalex.org/I5388228"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Edward L. Owens","raw_affiliation_strings":["Simon Graduate School of Business, University of Rochester, Rochester, NY, 14627, USA","University of Utah David Eccles School of Business"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Simon Graduate School of Business, University of Rochester, Rochester, NY, 14627, USA","institution_ids":["https://openalex.org/I5388228"]},{"raw_affiliation_string":"University of Utah David Eccles School of Business","institution_ids":["https://openalex.org/I223532165"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5022763231"],"corresponding_institution_ids":["https://openalex.org/I97018004"],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":19.0053,"has_fulltext":false,"cited_by_count":44,"citation_normalized_percentile":{"value":0.98742462,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"17","issue":"4","first_page":"781","last_page":"806"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9810000061988831,"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":0.9810000061988831,"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":0.008100000210106373,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0017000000225380063,"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/earnings-timeliness","display_name":"earnings timeliness","score":0.9100000262260437},{"id":"https://openalex.org/keywords/earnings-persistence","display_name":"earnings persistence","score":0.9869999885559082},{"id":"https://openalex.org/keywords/simultaneity-bias","display_name":"simultaneity bias","score":0.8500000238418579},{"id":"https://openalex.org/keywords/conditional-conservatism","display_name":"conditional conservatism","score":0.8569999933242798},{"id":"https://openalex.org/keywords/segmented-regression","display_name":"segmented regression","score":0.7739999890327454},{"id":"https://openalex.org/keywords/simultaneous-equations-model","display_name":"simultaneous equations model","score":0.5450000166893005},{"id":"https://openalex.org/keywords/two-stage-least-squares","display_name":"two-stage least squares","score":0.7950000166893005}],"concepts":[{"id":"https://openalex.org/C91317487","wikidata":"https://www.wikidata.org/wiki/Q1530412","display_name":"Simultaneity","level":2,"score":0.9546868205070496},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7467178702354431},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.7203052043914795},{"id":"https://openalex.org/C38976095","wikidata":"https://www.wikidata.org/wiki/Q752641","display_name":"Asymmetry","level":2,"score":0.7023921012878418},{"id":"https://openalex.org/C164660894","wikidata":"https://www.wikidata.org/wiki/Q2037833","display_name":"Piecewise","level":2,"score":0.6522917747497559},{"id":"https://openalex.org/C117222624","wikidata":"https://www.wikidata.org/wiki/Q7575010","display_name":"Specification","level":2,"score":0.5388085842132568},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5263301730155945},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.5142356753349304},{"id":"https://openalex.org/C17095337","wikidata":"https://www.wikidata.org/wiki/Q2375229","display_name":"Piecewise linear function","level":2,"score":0.47166526317596436},{"id":"https://openalex.org/C2781009140","wikidata":"https://www.wikidata.org/wiki/Q7170389","display_name":"Persistence (discontinuity)","level":2,"score":0.44770103693008423},{"id":"https://openalex.org/C206772910","wikidata":"https://www.wikidata.org/wiki/Q4420961","display_name":"Simultaneous equations model","level":2,"score":0.4364498555660248},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3791765570640564},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.18585193157196045},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.18415778875350952},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.12576788663864136},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0779045820236206},{"id":"https://openalex.org/C127313418","wikidata":"https://www.wikidata.org/wiki/Q1069","display_name":"Geology","level":0,"score":0.0748147964477539},{"id":"https://openalex.org/C74650414","wikidata":"https://www.wikidata.org/wiki/Q11397","display_name":"Classical mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C187320778","wikidata":"https://www.wikidata.org/wiki/Q1349130","display_name":"Geotechnical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/s11142-011-9174-3","doi":"https://doi.org/10.1007/s11142-011-9174-3","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11142-011-9174-3","pdf_url":null,"source":{"id":"https://openalex.org/S11853582","display_name":"Review of Accounting Studies","issn_l":"1380-6653","issn":["1380-6653","1573-7136"],"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-1","ft50","jufo-3","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting Studies","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320332600","display_name":"University of North Carolina at Chapel Hill","ror":"https://ror.org/0130frc33"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W1557358907","https://openalex.org/W1971933655","https://openalex.org/W1979825610","https://openalex.org/W1994356391","https://openalex.org/W1995834279","https://openalex.org/W2015391739","https://openalex.org/W2026775942","https://openalex.org/W2033076206","https://openalex.org/W2050201295","https://openalex.org/W2067294622","https://openalex.org/W2069271085","https://openalex.org/W2071892020","https://openalex.org/W2074201251","https://openalex.org/W2074275156","https://openalex.org/W2082154278","https://openalex.org/W2083485815","https://openalex.org/W2090758019","https://openalex.org/W2108818539","https://openalex.org/W2112352537","https://openalex.org/W2116988722","https://openalex.org/W2124758339","https://openalex.org/W2130392613","https://openalex.org/W2131909092","https://openalex.org/W2142360647","https://openalex.org/W2148965563","https://openalex.org/W2156576580","https://openalex.org/W2280118875","https://openalex.org/W3022774728","https://openalex.org/W3121265878","https://openalex.org/W3121456122","https://openalex.org/W3121807809","https://openalex.org/W3123059484","https://openalex.org/W3123435704","https://openalex.org/W3124256169","https://openalex.org/W3124572978","https://openalex.org/W3124850003","https://openalex.org/W3125410053","https://openalex.org/W3125487088","https://openalex.org/W3125547189","https://openalex.org/W3125592762","https://openalex.org/W3125601827","https://openalex.org/W3125688476","https://openalex.org/W4297902082"],"related_works":["https://openalex.org/W2015391739","https://openalex.org/W3124296675","https://openalex.org/W2955898244","https://openalex.org/W1551457498","https://openalex.org/W4285530940","https://openalex.org/W2033076206","https://openalex.org/W1534767548","https://openalex.org/W4210345620","https://openalex.org/W7095497591","https://openalex.org/W2155431220"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}