{"id":"https://openalex.org/W4396859186","doi":"https://doi.org/10.1287/mnsc.2024.4983","title":"Using Machine Learning to Measure Conservatism","display_name":"Using Machine Learning to Measure Conservatism","publication_year":2024,"publication_date":"2024-05-13","ids":{"openalex":"https://openalex.org/W4396859186","doi":"https://doi.org/10.1287/mnsc.2024.4983"},"language":"en","primary_location":{"id":"doi:10.1287/mnsc.2024.4983","is_oa":false,"landing_page_url":"https://doi.org/10.1287/mnsc.2024.4983","pdf_url":null,"source":{"id":"https://openalex.org/S33323087","display_name":"Management Science","issn_l":"0025-1909","issn":["0025-1909","1526-5501"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310315699","host_organization_name":"Institute for Operations Research and the Management Sciences","host_organization_lineage":["https://openalex.org/P4310315699"],"host_organization_lineage_names":["Institute for Operations Research and the Management Sciences"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science","raw_type":"journal-article"},"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/A5009431175","display_name":"Jeremy Bertomeu","orcid":"https://orcid.org/0000-0001-6746-5767"},"institutions":[{"id":"https://openalex.org/I204465549","display_name":"Washington University in St. Louis","ror":"https://ror.org/01yc7t268","country_code":"US","type":"education","lineage":["https://openalex.org/I204465549"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Jeremy Bertomeu","raw_affiliation_strings":["Olin Business School, Washington University, St. Louis, Missouri 63130","Olin Business School, Washington University, St. Louis, Missouri 63130;"],"affiliations":[{"raw_affiliation_string":"Olin Business School, Washington University, St. Louis, Missouri 63130","institution_ids":["https://openalex.org/I204465549"]},{"raw_affiliation_string":"Olin Business School, Washington University, St. Louis, Missouri 63130;","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061883043","display_name":"Edwige Cheynel","orcid":"https://orcid.org/0000-0001-5389-5336"},"institutions":[{"id":"https://openalex.org/I204465549","display_name":"Washington University in St. Louis","ror":"https://ror.org/01yc7t268","country_code":"US","type":"education","lineage":["https://openalex.org/I204465549"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Edwige Cheynel","raw_affiliation_strings":["Olin Business School, Washington University, St. Louis, Missouri 63130","Olin Business School, Washington University, St. Louis, Missouri 63130;"],"affiliations":[{"raw_affiliation_string":"Olin Business School, Washington University, St. Louis, Missouri 63130","institution_ids":["https://openalex.org/I204465549"]},{"raw_affiliation_string":"Olin Business School, Washington University, St. Louis, Missouri 63130;","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5012399519","display_name":"Yifei Liao","orcid":"https://orcid.org/0000-0002-0081-9548"},"institutions":[{"id":"https://openalex.org/I2803209242","display_name":"University of California System","ror":"https://ror.org/00pjdza24","country_code":"US","type":"education","lineage":["https://openalex.org/I2803209242"]},{"id":"https://openalex.org/I204250578","display_name":"University of California, Irvine","ror":"https://ror.org/04gyf1771","country_code":"US","type":"education","lineage":["https://openalex.org/I204250578"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yifei Liao","raw_affiliation_strings":["Paul Merage School of Business, University of California, Irvine, California 92697","Paul Merage School of Business, University of California, Irvine, California 92697;"],"affiliations":[{"raw_affiliation_string":"Paul Merage School of Business, University of California, Irvine, California 92697","institution_ids":["https://openalex.org/I2803209242","https://openalex.org/I204250578"]},{"raw_affiliation_string":"Paul Merage School of Business, University of California, Irvine, California 92697;","institution_ids":["https://openalex.org/I2803209242","https://openalex.org/I204250578"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058588534","display_name":"Mario Milone","orcid":"https://orcid.org/0009-0007-3839-0525"},"institutions":[{"id":"https://openalex.org/I36258959","display_name":"University of California, San Diego","ror":"https://ror.org/0168r3w48","country_code":"US","type":"education","lineage":["https://openalex.org/I36258959"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Mario Milone","raw_affiliation_strings":["Rady School of Management, University of California, San Diego, California 92093"],"affiliations":[{"raw_affiliation_string":"Rady School of Management, University of California, San Diego, California 92093","institution_ids":["https://openalex.org/I36258959"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5009431175"],"corresponding_institution_ids":["https://openalex.org/I204465549"],"apc_list":null,"apc_paid":null,"fwci":7.1526,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.96625477,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"71","issue":"2","first_page":"1504","last_page":"1522"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9995999932289124,"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":0.9995999932289124,"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/T12378","display_name":"Accounting Education and Careers","score":0.9254000186920166,"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/T10797","display_name":"Accounting and Organizational Management","score":0.9236999750137329,"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/conservatism","display_name":"Conservatism","score":0.7508138418197632},{"id":"https://openalex.org/keywords/measure","display_name":"Measure (data warehouse)","score":0.7245311737060547},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5065757036209106},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.4686445891857147},{"id":"https://openalex.org/keywords/machine-learning","display_name":"Machine learning","score":0.4454004466533661},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.40864384174346924},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.30000385642051697},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.17385631799697876},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.11389702558517456}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.7508138418197632},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.7245311737060547},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5065757036209106},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.4686445891857147},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.4454004466533661},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.40864384174346924},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.30000385642051697},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.17385631799697876},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11389702558517456},{"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}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1287/mnsc.2024.4983","is_oa":false,"landing_page_url":"https://doi.org/10.1287/mnsc.2024.4983","pdf_url":null,"source":{"id":"https://openalex.org/S33323087","display_name":"Management Science","issn_l":"0025-1909","issn":["0025-1909","1526-5501"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310315699","host_organization_name":"Institute for Operations Research and the Management Sciences","host_organization_lineage":["https://openalex.org/P4310315699"],"host_organization_lineage_names":["Institute for Operations Research and the Management Sciences"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:inm:ormnsc:v:71:y:2025:i:2:p:1504-1522","is_oa":false,"landing_page_url":"http://doi.org/10.1287/mnsc.2024.4983","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,"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":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W62881158","https://openalex.org/W362815228","https://openalex.org/W1968433094","https://openalex.org/W1978538204","https://openalex.org/W2026572607","https://openalex.org/W2033076206","https://openalex.org/W2044986032","https://openalex.org/W2050201295","https://openalex.org/W2084647474","https://openalex.org/W2103496339","https://openalex.org/W2109816150","https://openalex.org/W2140662150","https://openalex.org/W2162256707","https://openalex.org/W2163937387","https://openalex.org/W2203167467","https://openalex.org/W2345945023","https://openalex.org/W2619351980","https://openalex.org/W2623598673","https://openalex.org/W2626475703","https://openalex.org/W2793234650","https://openalex.org/W2809819810","https://openalex.org/W2917490808","https://openalex.org/W2938609004","https://openalex.org/W2951936974","https://openalex.org/W2993499627","https://openalex.org/W2998186396","https://openalex.org/W3023729765","https://openalex.org/W3049253725","https://openalex.org/W3121452939","https://openalex.org/W3121886423","https://openalex.org/W3121938735","https://openalex.org/W3121951548","https://openalex.org/W3122173192","https://openalex.org/W3122346861","https://openalex.org/W3122500200","https://openalex.org/W3122849631","https://openalex.org/W3122850875","https://openalex.org/W3123217320","https://openalex.org/W3123435704","https://openalex.org/W3123478659","https://openalex.org/W3123817661","https://openalex.org/W3123937835","https://openalex.org/W3124036040","https://openalex.org/W3124142968","https://openalex.org/W3124164351","https://openalex.org/W3124321936","https://openalex.org/W3124593212","https://openalex.org/W3124604472","https://openalex.org/W3124683019","https://openalex.org/W3124872771","https://openalex.org/W3124997558","https://openalex.org/W3125146032","https://openalex.org/W3125433491","https://openalex.org/W3125487088","https://openalex.org/W3125657299","https://openalex.org/W3125741632","https://openalex.org/W3126041111","https://openalex.org/W3126131797","https://openalex.org/W3126132920","https://openalex.org/W3157038332","https://openalex.org/W4220965125","https://openalex.org/W4281911103","https://openalex.org/W4289521813"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2381997239","https://openalex.org/W1592764918","https://openalex.org/W2347774719","https://openalex.org/W4385983104","https://openalex.org/W1975687574","https://openalex.org/W4246523182","https://openalex.org/W4233324169","https://openalex.org/W2376556533","https://openalex.org/W2092346941"],"abstract_inverted_index":{"This":[0,86],"study":[1],"proposes":[2],"an":[3],"approach":[4],"to":[5,26,32,34,48,65],"measure":[6],"conservatism":[7,33],"using":[8],"machine":[9,40,70],"learning":[10,41,71],"techniques":[11],"that":[12],"are":[13,102],"not":[14],"constrained":[15],"by":[16,90],"functional":[17],"form":[18],"restrictions.":[19],"We":[20],"extend":[21],"the":[22,67],"differential":[23],"timeliness":[24],"model":[25],"allow":[27],"for":[28,73],"observable":[29],"characteristics":[30],"related":[31],"follow":[35],"nonlinear":[36],"relationships.":[37],"By":[38],"developing":[39],"measures":[42],"of":[43,69],"conservatism,":[44],"we":[45],"draw":[46],"attention":[47],"potential":[49],"benefits":[50],"and":[51,53,80,99],"drawbacks":[52],"show":[54],"how":[55],"its":[56],"insights":[57],"complement":[58],"conventional":[59],"measures.":[60],"Our":[61],"broader":[62],"goal":[63],"is":[64],"investigate":[66],"effectiveness":[68],"algorithms":[72],"filtering":[74],"noise":[75],"in":[76],"traditional":[77],"archival":[78],"studies":[79],"uncovering":[81],"more":[82],"complex":[83],"empirical":[84],"patterns.":[85],"paper":[87],"was":[88],"accepted":[89],"Suraj":[91],"Srinivasan,":[92],"accounting.":[93],"Supplemental":[94],"Material:":[95],"The":[96],"online":[97],"appendix":[98],"data":[100],"files":[101],"available":[103],"at":[104],"https://doi.org/10.1287/mnsc.2024.4983":[105],".":[106]},"counts_by_year":[{"year":2025,"cited_by_count":7},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
