{"id":"https://openalex.org/W2903337403","doi":"https://doi.org/10.1016/j.adiac.2018.11.002","title":"The value relevance of timely information: The case of comparable store sales growth","display_name":"The value relevance of timely information: The case of comparable store sales growth","publication_year":2018,"publication_date":"2018-12-03","ids":{"openalex":"https://openalex.org/W2903337403","doi":"https://doi.org/10.1016/j.adiac.2018.11.002","mag":"2903337403"},"language":"en","primary_location":{"id":"doi:10.1016/j.adiac.2018.11.002","doi":"https://doi.org/10.1016/j.adiac.2018.11.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2018.11.002","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"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":"Advances in Accounting","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/A5000799509","display_name":"Philip Keejae Hong","orcid":"https://orcid.org/0000-0001-6058-2944","observed_orcids":["https://orcid.org/0000-0001-6058-2944","https://orcid.org/0000-0001-8925-4872"]},"institutions":[{"id":"https://openalex.org/I1629065","display_name":"Central Michigan University","ror":"https://ror.org/02xawj266","country_code":"US","type":"education","lineage":["https://openalex.org/I1629065"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Philip Keejae Hong","raw_affiliation_strings":["School of Accounting, Central Michigan University, Mount Pleasant, MI, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Central Michigan University, Mount Pleasant, MI, United States","institution_ids":["https://openalex.org/I1629065"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087978393","display_name":"Sam Lee","orcid":"https://orcid.org/0000-0002-6805-4051","observed_orcids":["https://orcid.org/0000-0002-6805-4051"]},"institutions":[{"id":"https://openalex.org/I173911158","display_name":"Iowa State University","ror":"https://ror.org/04rswrd78","country_code":"US","type":"education","lineage":["https://openalex.org/I173911158"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Sam Lee","raw_affiliation_strings":["Department of Accounting, College of Business, Iowa State University, Ames, IA, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Business, Iowa State University, Ames, IA, United States","institution_ids":["https://openalex.org/I173911158"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5050136403","display_name":"Patricia G. Mynatt","orcid":null,"observed_orcids":[]},"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":"Patricia Mynatt","raw_affiliation_strings":["Department of Accounting, Belk College of Business, University of North Carolina, Charlotte, NC, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Belk College of Business, University of North Carolina, Charlotte, NC, United States","institution_ids":["https://openalex.org/I102149020"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058725289","display_name":"Ram T. S. Ramakrishnan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I39422238","display_name":"University of Illinois Chicago","ror":"https://ror.org/02mpq6x41","country_code":"US","type":"education","lineage":["https://openalex.org/I39422238"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ram Ramakrishnan","raw_affiliation_strings":["Department of Accounting, University of Illinois, Chicago, IL, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Illinois, Chicago, IL, United States","institution_ids":["https://openalex.org/I39422238"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5000799509"],"corresponding_institution_ids":["https://openalex.org/I1629065"],"apc_list":{"value":3240,"currency":"USD","value_usd":3240},"apc_paid":null,"fwci":2.2065,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.90245702,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"44","issue":null,"first_page":"10","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9199000000953674,"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":0.9199000000953674,"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":0.020400000736117363,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.016899999231100082,"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/timely-disclosure","display_name":"timely disclosure","score":0.8220000267028809},{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.8640000224113464},{"id":"https://openalex.org/keywords/retail-companies","display_name":"retail companies","score":0.8730000257492065},{"id":"https://openalex.org/keywords/analyst-forecast-revisions","display_name":"analyst forecast revisions","score":0.9800000190734863}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7443746328353882},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.6577602028846741},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6479207277297974},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.6051349639892578},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5948684811592102},{"id":"https://openalex.org/C85079727","wikidata":"https://www.wikidata.org/wiki/Q3560114","display_name":"Quarter (Canadian coin)","level":2,"score":0.5859253406524658},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3780710697174072},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10292565822601318},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"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},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.adiac.2018.11.002","doi":"https://doi.org/10.1016/j.adiac.2018.11.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.adiac.2018.11.002","pdf_url":null,"source":{"id":"https://openalex.org/S27001385","display_name":"Advances in Accounting","issn_l":"0882-6110","issn":["0882-6110","2590-1699"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-20","russia-white-list-2"],"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":"Advances in Accounting","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:advacc:v:44:y:2019:i:c:p:10-21","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0882611016302310","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":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W1575609396","https://openalex.org/W1739343047","https://openalex.org/W1776144302","https://openalex.org/W1972282968","https://openalex.org/W2037890609","https://openalex.org/W2044376291","https://openalex.org/W2044688885","https://openalex.org/W2045271182","https://openalex.org/W2077226699","https://openalex.org/W2094514178","https://openalex.org/W2120915820","https://openalex.org/W2124152896","https://openalex.org/W2146756020","https://openalex.org/W2317176782","https://openalex.org/W2324400225","https://openalex.org/W2330643423","https://openalex.org/W3121282585","https://openalex.org/W3122238249","https://openalex.org/W3122432337","https://openalex.org/W3122931127","https://openalex.org/W3123915208","https://openalex.org/W3124423437","https://openalex.org/W3124763333","https://openalex.org/W3125115213","https://openalex.org/W3125268367"],"related_works":["https://openalex.org/W3176664149","https://openalex.org/W7141274032","https://openalex.org/W7223460579","https://openalex.org/W3194290270","https://openalex.org/W3178012460","https://openalex.org/W4388908805","https://openalex.org/W3194196442","https://openalex.org/W3121174608","https://openalex.org/W4244122612","https://openalex.org/W4389070393"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":3}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2018-12-11T00:00:00"}