Publication Information

{'id': 'https://openalex.org/W2094863662', 'doi': 'https://doi.org/10.2307/2491386', 'title': 'Why Firms Voluntarily Disclose Bad News', 'display_name': 'Why Firms Voluntarily Disclose Bad News', 'publication_year': 1994, 'publication_date': '1994-01-01', 'ids': {'openalex': 'https://openalex.org/W2094863662', 'doi': 'https://doi.org/10.2307/2491386', 'mag': '2094863662'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.2307/2491386', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S111116695', 'display_name': 'Journal of Accounting Research', 'issn_l': '0021-8456', 'issn': ['0021-8456', '1475-679X'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310320595', 'host_organization_name': 'Wiley', 'host_organization_lineage': ['https://openalex.org/P4310320595'], 'host_organization_lineage_names': ['Wiley'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'green', 'oa_url': 'http://deepblue.lib.umich.edu/bitstream/2027.42/36117/2/b1665777.0001.001.pdf', 'any_repository_has_fulltext': True}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5015683241', 'display_name': 'Douglas J. Skinner', 'orcid': 'https://orcid.org/0000-0003-3414-3555'}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Douglas J. Skinner', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5015683241'], 'corresponding_institution_ids': [], 'apc_list': {'value': 3860, 'currency': 'USD', 'value_usd': 3860, 'provenance': 'doaj'}, 'apc_paid': None, 'fwci': 39.397, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 2506, 'citation_normalized_percentile': {'value': 0.999657, 'is_in_top_1_percent': True, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 99, 'max': 100}, 'biblio': {'volume': '32', 'issue': '1', 'first_page': '38', 'last_page': '38'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9997, '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': 0.9997, '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': 0.9921, '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/T10019', 'display_name': 'Corporate Finance and Governance', 'score': 0.9849, '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': [], 'concepts': [{'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.702029}, {'id': 'https://openalex.org/C112698675', 'wikidata': 'https://www.wikidata.org/wiki/Q37038', 'display_name': 'Advertising', 'level': 1, 'score': 0.4164886}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.41439912}], 'mesh': [], 'locations_count': 2, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.2307/2491386', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S111116695', 'display_name': 'Journal of Accounting Research', 'issn_l': '0021-8456', 'issn': ['0021-8456', '1475-679X'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310320595', 'host_organization_name': 'Wiley', 'host_organization_lineage': ['https://openalex.org/P4310320595'], 'host_organization_lineage_names': ['Wiley'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, {'is_oa': True, 'landing_page_url': 'https://hdl.handle.net/2027.42/36117', 'pdf_url': 'http://deepblue.lib.umich.edu/bitstream/2027.42/36117/2/b1665777.0001.001.pdf', 'source': {'id': 'https://openalex.org/S4306400393', 'display_name': 'Deep Blue (University of Michigan)', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I27837315', 'host_organization_name': 'University of Michigan–Ann Arbor', 'host_organization_lineage': ['https://openalex.org/I27837315'], 'host_organization_lineage_names': ['University of Michigan–Ann Arbor'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://hdl.handle.net/2027.42/36117', 'pdf_url': 'http://deepblue.lib.umich.edu/bitstream/2027.42/36117/2/b1665777.0001.001.pdf', 'source': {'id': 'https://openalex.org/S4306400393', 'display_name': 'Deep Blue (University of Michigan)', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I27837315', 'host_organization_name': 'University of Michigan–Ann Arbor', 'host_organization_lineage': ['https://openalex.org/I27837315'], 'host_organization_lineage_names': ['University of Michigan–Ann Arbor'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 24, 'referenced_works': ['https://openalex.org/W1519385009', 'https://openalex.org/W1542183466', 'https://openalex.org/W1821310019', 'https://openalex.org/W192076705', 'https://openalex.org/W1974343292', 'https://openalex.org/W2011084095', 'https://openalex.org/W2030418145', 'https://openalex.org/W204203623', 'https://openalex.org/W2044133943', 'https://openalex.org/W2050175305', 'https://openalex.org/W2053255614', 'https://openalex.org/W2071659625', 'https://openalex.org/W2077951714', 'https://openalex.org/W2088556288', 'https://openalex.org/W2092289926', 'https://openalex.org/W2318082324', 'https://openalex.org/W2323232920', 'https://openalex.org/W2324400225', 'https://openalex.org/W2327200526', 'https://openalex.org/W2332111358', 'https://openalex.org/W2332357520', 'https://openalex.org/W2795451179', 'https://openalex.org/W2985929208', 'https://openalex.org/W3147791240'], 'related_works': ['https://openalex.org/W2953463546', 'https://openalex.org/W2908364646', 'https://openalex.org/W2767629806', 'https://openalex.org/W2354585676', 'https://openalex.org/W2319899002', 'https://openalex.org/W2275271759', 'https://openalex.org/W2187359640', 'https://openalex.org/W2050915902', 'https://openalex.org/W2014532210', 'https://openalex.org/W1992760298'], 'abstract_inverted_index': {'This': [0], 'paper': [1], 'provides': [2], 'evidence': [3], 'on': [4], 'corporate': [5], 'voluntary': [6, 35], 'disclosure': [7, 42], 'practices': [8], 'through': [9], 'an': [10], 'examination': [11], 'of': [12, 21, 59], 'the': [13, 73, 77], 'earnings-related': [14, 34], 'disclosures': [15, 36, 51, 66], 'made': [16], 'by': [17], 'a': [18], 'random': [19], 'sample': [20], '93': [22], 'NASDAQ': [23], 'firms': [24], 'during': [25], "1981-90.'": [26], 'I': [27], 'find': [28], 'that,': [29], 'consistent': [30], 'with': [31], 'prior': [32], 'studies,': [33], 'occur': [37], 'infrequently': [38], '(on': [39], 'average,': [40], 'one': [41], 'for': [43], 'every': [44], 'ten': [45], 'quarterly': [46], 'earnings': [47], 'announcements);': [48], 'good': [49], 'news': [50, 65], 'tend': [52, 67], 'to': [53, 68, 82], 'be': [54, 69], 'point': [55], 'or': [56], 'range': [57], 'estimates': [58], 'annual': [60], 'earnings-per-share': [61], '(EPS),': [62], 'while': [63], 'bad': [64, 83], 'qualitative': [70], 'statements': [71], 'about': [72], 'current': [74], "quarter's": [75], 'earnings;': [76], '(unconditional)': [78], 'stock': [79], 'price': [80], 'response': [81]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2094863662', 'counts_by_year': [{'year': 2024, 'cited_by_count': 102}, {'year': 2023, 'cited_by_count': 105}, {'year': 2022, 'cited_by_count': 106}, {'year': 2021, 'cited_by_count': 113}, {'year': 2020, 'cited_by_count': 120}, {'year': 2019, 'cited_by_count': 122}, {'year': 2018, 'cited_by_count': 103}, {'year': 2017, 'cited_by_count': 110}, {'year': 2016, 'cited_by_count': 130}, {'year': 2015, 'cited_by_count': 130}, {'year': 2014, 'cited_by_count': 122}, {'year': 2013, 'cited_by_count': 122}, {'year': 2012, 'cited_by_count': 138}], 'updated_date': '2025-01-11T21:23:16.228519', 'created_date': '2016-06-24'}