{"id":"https://openalex.org/W4382657628","doi":"https://doi.org/10.1016/j.irfa.2023.102775","title":"Performance commitments and the properties of analyst earnings forecasts: Evidence from Chinese reverse merger firms","display_name":"Performance commitments and the properties of analyst earnings forecasts: Evidence from Chinese reverse merger firms","publication_year":2023,"publication_date":"2023-06-30","ids":{"openalex":"https://openalex.org/W4382657628","doi":"https://doi.org/10.1016/j.irfa.2023.102775"},"language":"en","primary_location":{"id":"doi:10.1016/j.irfa.2023.102775","doi":"https://doi.org/10.1016/j.irfa.2023.102775","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.irfa.2023.102775","pdf_url":null,"source":{"id":"https://openalex.org/S145572626","display_name":"International Review of Financial Analysis","issn_l":"1057-5219","issn":["1057-5219","1873-8079"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","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":"International Review of Financial Analysis","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/A5101930325","display_name":"Yu Hang Liu","orcid":"https://orcid.org/0000-0001-8487-1716","observed_orcids":["https://orcid.org/0000-0001-8487-1716"]},"institutions":[{"id":"https://openalex.org/I158842170","display_name":"Chongqing University","ror":"https://ror.org/023rhb549","country_code":"CN","type":"education","lineage":["https://openalex.org/I158842170"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yu Liu","raw_affiliation_strings":["School of Economics and Business Administration, Chongqing University, Chongqing, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Business Administration, Chongqing University, Chongqing, China","institution_ids":["https://openalex.org/I158842170"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027140952","display_name":"Lingxuan Yang","orcid":"https://orcid.org/0000-0002-8448-852X","observed_orcids":["https://orcid.org/0000-0002-8448-852X"]},"institutions":[{"id":"https://openalex.org/I7726996","display_name":"Henan University of Economic and Law","ror":"https://ror.org/000jtc944","country_code":"CN","type":"education","lineage":["https://openalex.org/I7726996"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Lingxuan Yang","raw_affiliation_strings":["School of Accounting, Henan University of Economics and Law, Zhengzhou, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Henan University of Economics and Law, Zhengzhou, China","institution_ids":["https://openalex.org/I7726996"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100379493","display_name":"Lu Xiong","orcid":"https://orcid.org/0000-0003-2471-1256","observed_orcids":["https://orcid.org/0000-0003-2471-1256"]},"institutions":[{"id":"https://openalex.org/I169615421","display_name":"Middle Tennessee State University","ror":"https://ror.org/02n1hzn07","country_code":"US","type":"education","lineage":["https://openalex.org/I169615421"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Lu Xiong","raw_affiliation_strings":["Department of Mathematical Sciences, Middle Tennessee State University, TN, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mathematical Sciences, Middle Tennessee State University, TN, USA","institution_ids":["https://openalex.org/I169615421"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5027140952"],"corresponding_institution_ids":["https://openalex.org/I7726996"],"apc_list":{"value":3150,"currency":"USD","value_usd":3150},"apc_paid":null,"fwci":4.0534,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.94085427,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"89","issue":null,"first_page":"102775","last_page":"102775"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9599999785423279,"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":0.9599999785423279,"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/T11918","display_name":"Forecasting Techniques and Applications","score":0.013199999928474426,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.010400000028312206,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-commitments","display_name":"performance commitments","score":0.9509999752044678},{"id":"https://openalex.org/keywords/reverse-mergers","display_name":"reverse mergers","score":0.9279999732971191},{"id":"https://openalex.org/keywords/analyst-earnings-forecasts","display_name":"analyst earnings forecasts","score":0.9779999852180481},{"id":"https://openalex.org/keywords/forecast-error","display_name":"forecast error","score":0.8970000147819519},{"id":"https://openalex.org/keywords/forecast-dispersion","display_name":"forecast dispersion","score":0.9940000176429749},{"id":"https://openalex.org/keywords/information-transparency","display_name":"information transparency","score":0.9210000038146973},{"id":"https://openalex.org/keywords/public-information","display_name":"public information","score":0.7559999823570251},{"id":"https://openalex.org/keywords/private-information","display_name":"private information","score":0.7739999890327454},{"id":"https://openalex.org/keywords/forecast-revisions","display_name":"forecast revisions","score":0.9580000042915344},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.6869999766349792}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.8071848750114441},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6014982461929321},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.46369966864585876},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.40316247940063477},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.38638782501220703},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.349038302898407}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.irfa.2023.102775","doi":"https://doi.org/10.1016/j.irfa.2023.102775","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.irfa.2023.102775","pdf_url":null,"source":{"id":"https://openalex.org/S145572626","display_name":"International Review of Financial Analysis","issn_l":"1057-5219","issn":["1057-5219","1873-8079"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","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":"International Review of Financial Analysis","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:finana:v:89:y:2023:i:c:s1057521923002910","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1057521923002910","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":[{"id":"https://openalex.org/G5034331079","display_name":null,"funder_award_id":"71872022","funder_id":"https://openalex.org/F4320321001","funder_display_name":"National Natural Science Foundation of China"},{"id":"https://openalex.org/G5630732220","display_name":"\u5236\u5ea6\u73af\u5883\u3001\u516c\u53f8\u8d22\u52a1\u653f\u7b56\u9009\u62e9\u548c\u52a8\u6001\u6f14\u5316\u7814\u7a76","funder_award_id":"71232004","funder_id":"https://openalex.org/F4320321001","funder_display_name":"National Natural Science Foundation of China"}],"funders":[{"id":"https://openalex.org/F4320321001","display_name":"National Natural Science Foundation of China","ror":"https://ror.org/01h0zpd94"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W139091898","https://openalex.org/W1918811367","https://openalex.org/W1934536437","https://openalex.org/W1956268745","https://openalex.org/W1970425874","https://openalex.org/W2006834960","https://openalex.org/W2048359663","https://openalex.org/W2081416478","https://openalex.org/W2092439851","https://openalex.org/W2095768294","https://openalex.org/W2098228413","https://openalex.org/W2131479318","https://openalex.org/W2175115347","https://openalex.org/W2346369317","https://openalex.org/W2477262235","https://openalex.org/W2762521932","https://openalex.org/W2766904347","https://openalex.org/W2770116749","https://openalex.org/W2890473324","https://openalex.org/W2904952155","https://openalex.org/W2944912868","https://openalex.org/W2945542829","https://openalex.org/W2993327779","https://openalex.org/W3022883373","https://openalex.org/W3121639969","https://openalex.org/W3121911385","https://openalex.org/W3122079540","https://openalex.org/W3123315628","https://openalex.org/W3123717347","https://openalex.org/W3123897291","https://openalex.org/W3123926808","https://openalex.org/W3124170598","https://openalex.org/W3124214036","https://openalex.org/W3124412876","https://openalex.org/W3124430468","https://openalex.org/W3124748962","https://openalex.org/W3125170781","https://openalex.org/W3125688476","https://openalex.org/W3126117335","https://openalex.org/W3126141690","https://openalex.org/W3197163350","https://openalex.org/W4223437913","https://openalex.org/W4308310934","https://openalex.org/W4319872077"],"related_works":["https://openalex.org/W6997315654","https://openalex.org/W2921175985","https://openalex.org/W2962841149","https://openalex.org/W4401378566","https://openalex.org/W4411312573","https://openalex.org/W4386760989","https://openalex.org/W4410415363","https://openalex.org/W2217566276","https://openalex.org/W1978078888","https://openalex.org/W2029698674"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":7},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-07-01T00:00:00"}
