James Charlesworth writes: "No research has been published regarding the date, provenance, or original language of the writing. The work is a kalandologion, describing the characteristics of a year according to the day upon which it begins. Recension A, of the ninth century, which is the earliest of the three recensions, begins as follows: Revelatio quae facta est Esdrae et filiie Israhel de qualitatibus anni per introitum Ianuarii. The work is relatively short; Recension A contains 248 words." (The Pseudepigrapha and Modern Research, p. 118)
D. A. Fiensy writes: "The latest possible date for this text is the ninth century, since the earliest extant manuscript comes from that period. However, kalandologia were obviously composed prior to the ninth century and had become very popular by that time. Nicephorus (c. 806-15) condemned the use of certain 'profane' books, among them brontologia, selendromia, and kalandologia. Thus the composition of the text may have been well before the ninth century." (The Old Testament Pseudepigrapha, vol. 1, p. 601)
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Kirby, Peter. Early Jewish Writings. <http://www.earlyjewishwritings.com/>.