Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W1508249592', 'doi': None, 'title': 'The Effect of New International Accounting Standards on Firms from India and Us', 'display_name': 'The Effect of New International Accounting Standards on Firms from India and Us', 'publication_year': 2011, 'publication_date': '2011-07-01', 'ids': {'openalex': 'https://openalex.org/W1508249592', 'mag': '1508249592'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1G1-263035504/the-effect-of-new-international-accounting-standards', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764672172', 'display_name': 'Academy of Accounting and Financial Studies journal', 'issn_l': '1096-3685', 'issn': ['1096-3685'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315810', 'host_organization_name': 'Allied Academies', 'host_organization_lineage': ['https://openalex.org/P4310315810', 'https://openalex.org/P4310320466'], 'host_organization_lineage_names': ['Allied Academies', 'OMICS Publishing Group'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': [], '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/A5033724525', 'display_name': 'Vance Etnyre', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Vance Etnyre', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5090954215', 'display_name': 'Parakh Singhal', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Parakh Singhal', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.528, 'has_fulltext': False, 'cited_by_count': 3, 'citation_normalized_percentile': {'value': 0.794644, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 76, 'max': 78}, 'biblio': {'volume': '15', 'issue': '3', 'first_page': '147', 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11365', 'display_name': 'Islamic Finance and Banking Studies', 'score': 0.8546, '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/T11365', 'display_name': 'Islamic Finance and Banking Studies', 'score': 0.8546, '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/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.7975, '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': 0.7702, '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': [], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.72584563}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.60791206}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.59844327}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.5803762}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.57785994}, {'id': 'https://openalex.org/C2777632292', 'wikidata': 'https://www.wikidata.org/wiki/Q315515', 'display_name': 'Discretion', 'level': 2, 'score': 0.5318919}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.50623363}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.45894778}, {'id': 'https://openalex.org/C63149375', 'wikidata': 'https://www.wikidata.org/wiki/Q14136184', 'display_name': 'Fair value', 'level': 2, 'score': 0.44104213}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.4389529}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.2953151}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.2929936}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1G1-263035504/the-effect-of-new-international-accounting-standards', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764672172', 'display_name': 'Academy of Accounting and Financial Studies journal', 'issn_l': '1096-3685', 'issn': ['1096-3685'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315810', 'host_organization_name': 'Allied Academies', 'host_organization_lineage': ['https://openalex.org/P4310315810', 'https://openalex.org/P4310320466'], 'host_organization_lineage_names': ['Allied Academies', 'OMICS Publishing Group'], '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/16', 'score': 0.51, 'display_name': 'Peace, justice, and strong institutions'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W75218478', 'https://openalex.org/W597560105', 'https://openalex.org/W5187378', 'https://openalex.org/W35905263', 'https://openalex.org/W3200402853', 'https://openalex.org/W3125115264', 'https://openalex.org/W2741207229', 'https://openalex.org/W2671120820', 'https://openalex.org/W2600476136', 'https://openalex.org/W2497824855', 'https://openalex.org/W2468338731', 'https://openalex.org/W2461188752', 'https://openalex.org/W2385404126', 'https://openalex.org/W2210751789', 'https://openalex.org/W2186443550', 'https://openalex.org/W2113794079', 'https://openalex.org/W2051826154', 'https://openalex.org/W1910070737', 'https://openalex.org/W1861933846', 'https://openalex.org/W1589073000'], 'abstract_inverted_index': {'INTRODUCTION': [0], 'AND': [1], 'BACKGROUND': [2], 'Accounting': [3, 61, 65, 319], 'systems': [4, 33, 93, 329, 336, 371], 'deal': [5], 'with': [6], 'the': [7, 39, 70, 85, 103, 149, 190, 216, 229, 243, 246, 266, 311, 314, 365, 374, 382, 399, 405, 443, 451, 488, 526, 529, 531], 'monetary': [8], 'structures': [9], 'of': [10, 38, 42, 48, 58, 72, 90, 114, 136, 151, 165, 193, 208, 224, 270, 295, 313, 410, 412, 435, 446, 461, 468, 475, 490, 498, 518, 534], 'countries,': [11], 'which': [12, 173, 342, 398], 'are': [13, 181, 238, 301, 337, 347, 354], 'derived': [14], 'from': [15, 112, 522], 'local': [16], 'laws,': [17, 242], 'socio-economic': [18, 29], 'conditions,': [19], 'cultural': [20, 281], 'standards': [21, 66, 142, 465, 479, 500], 'and': [22, 28, 52, 67, 76, 88, 106, 133, 162, 219, 268, 327, 349, 384, 391, 424, 484, 515, 543], 'traditions.': [23], 'Accommodations': [24], 'to': [25, 183, 204, 215, 257, 264, 310, 339, 380, 419, 428, 438, 487, 494, 509, 525], 'cultural,': [26, 74], 'legal,': [27, 73], 'factors': [30, 81], 'give': [31], 'accounting': [32, 92, 109, 126, 179, 195, 211, 236, 251, 271, 275, 305, 335, 370], 'unique': [34, 56], 'structures.': [35], 'In': [36, 98, 171, 197, 233, 331, 528], 'spite': [37], 'common': [40, 99, 120, 408, 462, 477, 496], 'framework': [41, 51], 'principles,': [43], 'countries': [44, 101, 122, 172, 234, 255, 396, 417], 'integrate': [45], 'specific': [46], 'aspects': [47], 'culture,': [49], 'socioeconomic': [50], 'legal': [53], 'structure': [54, 321], 'into': [55], 'sets': [57], 'Generally': [59], 'Accepted': [60], 'Principles': [62], 'or': [63], 'GAAPs.': [64], 'practices': [68, 180, 237, 306], 'reflect': [69, 279], 'influence': [71], 'political': [75, 328], 'economic': [77, 326], 'factors.': [78], 'Because': [79], 'these': [80, 447, 476], 'vary': [82, 94], 'by': [83, 144, 240, 325, 378, 388], 'country,': [84], 'underlying': [86], 'goals': [87], 'philosophy': [89], 'national': [91, 178, 206, 241], 'dramatically': [95], '(Griffin,': [96, 169, 231, 317], '2009).': [97, 170, 232, 318], 'law': [100, 121, 254], 'like': [102, 450], 'United': [104, 107], 'States': [105], 'Kingdom,': [108], 'procedures': [110], 'evolve': [111], 'decisions': [113], 'independent': [115], 'standard-setting': [116, 145], 'boards.': [117, 146], 'Accountants': [118], 'in': [119, 158, 249, 285, 303, 364, 394, 397], 'follow': [123], 'generally': [124], 'accepted': [125], 'principles': [127], '(GAAP)': [128], 'that': [129, 362, 372, 472], 'provide': [130, 340, 373], 'a': [131, 137, 160, 166, 205, 221, 258, 289, 308, 459, 495, 544], 'true': [132, 161], 'fair': [134, 163], 'value': [135], "firm's": [138, 167], 'performance': [139, 168], 'based': [140, 188], 'on': [141, 175, 189, 261], 'promulgated': [143], 'Operating': [147], 'within': [148], 'boundaries': [150], 'GAAP,': [152], 'accountants': [153], 'can': [154], 'exercise': [155], 'professional': [156, 194], 'discretion': [157], 'reporting': [159, 437, 464, 478, 499], 'depiction': [164], 'rely': [174, 256], 'code': [176], 'law,': [177], 'likely': [182], 'be': [184, 537, 549], 'codified': [185], 'rather': [186], 'than': [187], 'collective': [191], 'wisdom': [192], 'groups.': [196], 'France,': [198], 'for': [199, 407], 'example,': [200], 'firms': [201], 'must': [202, 287, 368], 'adhere': [203], 'chart': [207], 'accounts.': [209], 'This': [210], 'system': [212, 276, 320], 'dates': [213, 514], 'back': [214], 'seventeenth': [217], 'century': [218], 'reflects': [220], 'long': [222], 'tradition': [223], 'strong': [225], 'government': [226, 244, 392], 'control': [227], 'over': [228], 'economy': [230], 'where': [235], 'determined': [239], 'plays': [245], 'major': [247], 'role': [248], 'monitoring': [250], 'practices.': [252, 272], 'Common': [253], 'greater': [259], 'extent': [260], 'private': [262], 'litigation': [263], 'enforce': [265], 'accuracy': [267], 'honesty': [269], 'A': [273], "country's": [274], 'may': [277], 'also': [278], 'its': [280], 'background.': [282], 'Large': [283], 'companies': [284, 400], 'France': [286], 'publish': [288], 'social': [290], 'balance': [291], 'sheet': [292], 'detailing': [293], 'compensation': [294], 'their': [296, 422, 425], 'workforces.': [297], 'Strong': [298], 'anti-inflation': [299], 'biases': [300], 'embedded': [302], 'German': [304], 'as': [307, 539, 551], 'reaction': [309], 'hyperinflation': [312], 'early': [315], '1920s': [316], 'is': [322], 'heavily': [323], 'influenced': [324], 'also.': [330], 'centrally': [332], 'planned': [333], 'economies,': [334], 'designed': [338], 'information': [341, 376, 386], 'shows': [343], 'how': [344], 'state': [345], 'funds': [346], 'used': [348], 'whether': [350], 'state-mandated': [351], 'production': [352], 'quotas': [353], 'being': [355], 'met.': [356], 'EFFECT': [357], 'OF': [358], 'ECONOMIC': [359], 'GLOBALIZATION': [360], 'Companies': [361], 'participate': [363], 'Global': [366], 'Economy': [367], 'develop': [369], 'internal': [375], 'required': [377], 'managers': [379], 'run': [381], 'organization': [383], 'external': [385], 'needed': [387], 'lenders,': [389], 'shareholders,': [390], 'officials': [393], 'all': [395], 'operate.': [401], 'Economic': [402], 'globalization': [403], 'highlights': [404], 'need': [406], 'bases': [409], 'understanding': [411], 'financial': [413, 463], 'structure.': [414], 'As': [415], 'different': [416], 'try': [418], 'open': [420], 'up': [421], 'industries': [423], 'capital': [426], 'markets': [427], 'foreign': [429], 'investment,': [430], 'multiple': [431], 'GAAPs': [432], 'create': [433], 'problems': [434, 504], 'consistent': [436], 'potential': [439], 'investors.': [440], 'To': [441], 'reduce': [442, 485], 'negative': [444], 'effects': [445], 'differences,': [448], 'organizations': [449], 'International': [452], 'Financial': [453], 'Reporting': [454], 'Standards': [455], 'Board': [456], 'has': [457], 'proposed': [458], 'set': [460, 497], '(IFRS).': [466], 'Supporters': [467], 'this': [469], 'effort': [470], 'hope': [471], 'widespread': [473], 'adoption': [474], 'will': [480, 501, 507], 'increase': [481], "investors'": [482], 'confidence': [483], 'barriers': [486], 'flow': [489], 'investment': [491], 'capital.': [492], 'Converging': [493], 'cause': [502], 'short-term': [503], 'which,': [505], 'hopefully,': [506], 'lead': [508], 'long-term': [510], 'net': [511], 'benefits.': [512], 'Currencies,': [513], 'other': [516], 'units': [517, 547], 'measure': [519], 'differ': [520], 'significantly': [521], 'one': [523], 'country': [524], 'next.': [527], 'U.S.,': [530], 'last': [532], 'day': [533], '2009': [535, 542], 'would': [536, 548], 'written': [538, 550], 'December': [540], '31,': [541], 'million': [545], 'currency': [546], '$1,000,000.': [552], '…': [553]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W1508249592', 'counts_by_year': [{'year': 2016, 'cited_by_count': 1}, {'year': 2015, 'cited_by_count': 1}, {'year': 2014, 'cited_by_count': 1}], 'updated_date': '2024-12-14T14:21:15.368195', 'created_date': '2016-06-24'}