Publication Information

{'id': 'https://openalex.org/W3121191225', 'doi': 'https://doi.org/10.2308/accr-50687', 'title': 'The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy', 'display_name': 'The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy', 'publication_year': 2013, 'publication_date': '2013-12-01', 'ids': {'openalex': 'https://openalex.org/W3121191225', 'doi': 'https://doi.org/10.2308/accr-50687', 'mag': '3121191225'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.2308/accr-50687', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S160506855', 'display_name': 'The Accounting Review', 'issn_l': '0001-4826', 'issn': ['0001-4826', '1558-7967'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310316290', 'host_organization_name': 'American Accounting Association', 'host_organization_lineage': ['https://openalex.org/P4310316290'], 'host_organization_lineage_names': ['American Accounting Association'], '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': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5054224633', 'display_name': 'Lihong Liang', 'orcid': 'https://orcid.org/0000-0003-2526-7126'}, 'institutions': [{'id': 'https://openalex.org/I70983195', 'display_name': 'Syracuse University', 'ror': 'https://ror.org/025r5qe02', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I70983195']}], 'countries': ['US'], 'is_corresponding': False, 'raw_author_name': 'Lihong Liang', 'raw_affiliation_strings': ['Syracuse University'], 'affiliations': [{'raw_affiliation_string': 'Syracuse University', 'institution_ids': ['https://openalex.org/I70983195']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5029372168', 'display_name': 'Edward J. Riedl', 'orcid': 'https://orcid.org/0000-0003-3282-2706'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Edward J. Riedl', 'raw_affiliation_strings': ['Boston University'], 'affiliations': [{'raw_affiliation_string': 'Boston University', 'institution_ids': []}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 9.443, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 107, 'citation_normalized_percentile': {'value': 0.978455, 'is_in_top_1_percent': False, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 98, 'max': 99}, 'biblio': {'volume': '89', 'issue': '3', 'first_page': '1151', 'last_page': '1177'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9986, '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': 0.9986, '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': 0.9851, '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/T10632', 'display_name': 'Housing Market and Economics', 'score': 0.9789, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, '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/income-statement', 'display_name': 'Income statement', 'score': 0.75959444}, {'id': 'https://openalex.org/keywords/net-income', 'display_name': 'Net income', 'score': 0.75800556}, {'id': 'https://openalex.org/keywords/net-asset-value', 'display_name': 'Net asset value', 'score': 0.6824022}, {'id': 'https://openalex.org/keywords/value', 'display_name': 'Value (mathematics)', 'score': 0.5687239}, {'id': 'https://openalex.org/keywords/historical-cost', 'display_name': 'Historical cost', 'score': 0.46333137}], 'concepts': [{'id': 'https://openalex.org/C183206440', 'wikidata': 'https://www.wikidata.org/wiki/Q46834', 'display_name': 'Balance sheet', 'level': 2, 'score': 0.78473127}, {'id': 'https://openalex.org/C2780015409', 'wikidata': 'https://www.wikidata.org/wiki/Q243460', 'display_name': 'Income statement', 'level': 3, 'score': 0.75959444}, {'id': 'https://openalex.org/C138262166', 'wikidata': 'https://www.wikidata.org/wiki/Q570938', 'display_name': 'Net income', 'level': 2, 'score': 0.75800556}, {'id': 'https://openalex.org/C74514629', 'wikidata': 'https://www.wikidata.org/wiki/Q1640570', 'display_name': 'Net asset value', 'level': 2, 'score': 0.6824022}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.64193857}, {'id': 'https://openalex.org/C63149375', 'wikidata': 'https://www.wikidata.org/wiki/Q14136184', 'display_name': 'Fair value', 'level': 2, 'score': 0.59957075}, {'id': 'https://openalex.org/C2776291640', 'wikidata': 'https://www.wikidata.org/wiki/Q2912517', 'display_name': 'Value (mathematics)', 'level': 2, 'score': 0.5687239}, {'id': 'https://openalex.org/C76178495', 'wikidata': 'https://www.wikidata.org/wiki/Q4808784', 'display_name': 'Asset (computer security)', 'level': 2, 'score': 0.49353325}, {'id': 'https://openalex.org/C149782125', 'wikidata': 'https://www.wikidata.org/wiki/Q160039', 'display_name': 'Econometrics', 'level': 1, 'score': 0.49328107}, {'id': 'https://openalex.org/C170974965', 'wikidata': 'https://www.wikidata.org/wiki/Q720862', 'display_name': 'Earnings before interest and taxes', 'level': 2, 'score': 0.4829085}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.465779}, {'id': 'https://openalex.org/C82279013', 'wikidata': 'https://www.wikidata.org/wiki/Q684740', 'display_name': 'Real estate', 'level': 2, 'score': 0.46397907}, {'id': 'https://openalex.org/C43326092', 'wikidata': 'https://www.wikidata.org/wiki/Q362098', 'display_name': 'Historical cost', 'level': 3, 'score': 0.46333137}, {'id': 'https://openalex.org/C206217203', 'wikidata': 'https://www.wikidata.org/wiki/Q1134378', 'display_name': 'Earnings per share', 'level': 3, 'score': 0.45833048}, {'id': 'https://openalex.org/C162118730', 'wikidata': 'https://www.wikidata.org/wiki/Q1128453', 'display_name': 'Actuarial science', 'level': 1, 'score': 0.43692985}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.35013902}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.29833943}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.2539163}, {'id': 'https://openalex.org/C105795698', 'wikidata': 'https://www.wikidata.org/wiki/Q12483', 'display_name': 'Statistics', 'level': 1, 'score': 0.13964093}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.13484511}, {'id': 'https://openalex.org/C33923547', 'wikidata': 'https://www.wikidata.org/wiki/Q395', 'display_name': 'Mathematics', 'level': 0, 'score': 0.1036517}, {'id': 'https://openalex.org/C38652104', 'wikidata': 'https://www.wikidata.org/wiki/Q3510521', 'display_name': 'Computer security', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.2308/accr-50687', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S160506855', 'display_name': 'The Accounting Review', 'issn_l': '0001-4826', 'issn': ['0001-4826', '1558-7967'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310316290', 'host_organization_name': 'American Accounting Association', 'host_organization_lineage': ['https://openalex.org/P4310316290'], 'host_organization_lineage_names': ['American Accounting Association'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'id': 'https://metadata.un.org/sdg/10', 'display_name': 'Reduced inequalities', 'score': 0.6}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 30, 'referenced_works': ['https://openalex.org/W1577031749', 'https://openalex.org/W1602282833', 'https://openalex.org/W1963112373', 'https://openalex.org/W1968781897', 'https://openalex.org/W1988359837', 'https://openalex.org/W2000521321', 'https://openalex.org/W2001667707', 'https://openalex.org/W2012745700', 'https://openalex.org/W2061053393', 'https://openalex.org/W2063606285', 'https://openalex.org/W206890942', 'https://openalex.org/W2076480217', 'https://openalex.org/W2117822097', 'https://openalex.org/W2140018188', 'https://openalex.org/W21434973', 'https://openalex.org/W2147441836', 'https://openalex.org/W2163621275', 'https://openalex.org/W2327050612', 'https://openalex.org/W2774031291', 'https://openalex.org/W3121233002', 'https://openalex.org/W3121691954', 'https://openalex.org/W3122137003', 'https://openalex.org/W3122553588', 'https://openalex.org/W3123707900', 'https://openalex.org/W3124603302', 'https://openalex.org/W3124630160', 'https://openalex.org/W3124719912', 'https://openalex.org/W3125007530', 'https://openalex.org/W3143012639', 'https://openalex.org/W4247695167'], 'related_works': ['https://openalex.org/W4246506565', 'https://openalex.org/W3121191225', 'https://openalex.org/W3048754814', 'https://openalex.org/W2939561112', 'https://openalex.org/W2490551389', 'https://openalex.org/W2385211605', 'https://openalex.org/W2372453326', 'https://openalex.org/W2183277846', 'https://openalex.org/W2082413738', 'https://openalex.org/W1583039131'], 'abstract_inverted_index': {'ABSTRACT': [0], 'This': [1, 157], 'paper': [2], 'examines': [3], 'how': [4], 'the': [5, 48, 84, 107, 137, 161, 167, 174, 194, 198, 208, 212], 'reporting': [6, 87, 135, 201], 'model': [7, 88, 141, 165, 202, 216], 'for': [8, 76, 131, 190], 'a': [9, 51], "firm's": [10], 'operating': [11, 31], 'assets': [12, 40], 'affects': [13], 'analyst': [14], 'forecast': [15, 53, 62, 74, 129, 207, 221], 'accuracy.': [16], 'We': [17, 46, 68, 100], 'contrast': [18], 'U.K.': [19, 35, 77, 132], 'and': [20, 59, 70, 110, 125, 150], 'U.S.': [21, 80], 'investment': [22], 'property': [23], 'firms': [24, 37, 133], 'having': [25], 'real': [26], 'estate': [27], 'as': [28, 181], 'their': [29, 218], 'primary': [30], 'asset,': [32], 'exploiting': [33], 'that': [34, 92, 197], '(U.S.)': [36], 'report': [38], 'these': [39, 182, 191], 'at': [41], 'fair': [42, 85, 108, 139, 147, 163, 199, 214], 'value': [43, 86, 109, 140, 148, 164, 200, 215], '(historical': [44], 'cost).': [45], 'assess': [47], 'accuracy': [49, 75, 130], 'of': [50, 142, 169, 176], 'balance-sheet-based': [52], '(net': [54], 'asset': [55], 'value,': [56], 'or': [57, 66], 'NAV)': [58], 'an': [60], 'income-statement-based': [61], '(earnings': [63], 'per': [64], 'share,': [65], 'EPS).': [67], 'predict': [69, 124], 'find': [71, 101, 126], 'higher': [72], 'NAV': [73], 'relative': [78], 'to': [79, 117, 206, 220], 'firms,': [81], 'consistent': [82, 159], 'with': [83, 160], 'revealing': [89], 'private': [90], 'information': [91], 'is': [93, 104, 158], 'incorporated': [94], 'into': [95], "analysts'": [96, 204], 'balance': [97, 209], 'sheet': [98], 'forecasts.': [99], 'this': [102], 'difference': [103], 'attenuated': [105], 'when': [106, 134], 'historical': [111], 'cost': [112], 'models': [113], 'are': [114, 152], 'more': [115], 'likely': [116], 'converge:': [118], 'during': [119], 'recessionary': [120], 'periods.': [121], 'Finally,': [122], 'we': [123], 'lower': [127], 'EPS': [128], 'under': [136], 'full': [138, 162, 213], 'IFRS,': [143], 'in': [144, 154], 'which': [145], 'unrealized': [146], 'gains': [149], 'losses': [151], 'included': [153], 'net': [155, 171, 222], 'income.': [156, 223], 'increasing': [166], 'difficulty': [168], 'forecasting': [170], 'income': [172], 'through': [173], 'inclusion': [175], 'non-serially': [177], 'correlated': [178], 'elements': [179], 'such': [180], 'gains/losses.': [183], 'Information': [184], 'content': [185], 'analyses': [186], 'provide': [187], 'further': [188], 'support': [189], 'inferences.': [192], 'Overall,': [193], 'results': [195], 'indicate': [196], 'enhances': [203], 'ability': [205, 219], 'sheet,': [210], 'but': [211], 'reduces': [217]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3121191225', 'counts_by_year': [{'year': 2024, 'cited_by_count': 8}, {'year': 2023, 'cited_by_count': 13}, {'year': 2022, 'cited_by_count': 17}, {'year': 2021, 'cited_by_count': 17}, {'year': 2020, 'cited_by_count': 3}, {'year': 2019, 'cited_by_count': 11}, {'year': 2018, 'cited_by_count': 9}, {'year': 2017, 'cited_by_count': 12}, {'year': 2016, 'cited_by_count': 7}, {'year': 2015, 'cited_by_count': 6}, {'year': 2013, 'cited_by_count': 1}], 'updated_date': '2024-12-18T03:27:05.770180', 'created_date': '2021-02-01'}