Publication Information

{'id': 'https://openalex.org/W2032881989', 'doi': 'https://doi.org/10.1111/j.1468-5957.1996.tb01024.x', 'title': 'THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES', 'display_name': 'THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES', 'publication_year': 1996, 'publication_date': '1996-06-01', 'ids': {'openalex': 'https://openalex.org/W2032881989', 'doi': 'https://doi.org/10.1111/j.1468-5957.1996.tb01024.x', 'mag': '2032881989'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1111/j.1468-5957.1996.tb01024.x', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S48254654', 'display_name': 'Journal of Business Finance &amp Accounting', 'issn_l': '0306-686X', 'issn': ['0306-686X', '1468-5957'], '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': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5028159704', 'display_name': 'Ross Jennings', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Ross Jennings', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5066991014', 'display_name': 'John R. Robinson', 'orcid': 'https://orcid.org/0000-0002-5459-927X'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'John Robinson', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5065836769', 'display_name': 'Robert B. Thompson', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I6059380', 'display_name': 'University of Baltimore', 'ror': 'https://ror.org/024gw2733', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I6059380']}], 'countries': ['US'], 'is_corresponding': False, 'raw_author_name': 'Robert B. Thompson', 'raw_affiliation_strings': ['Univenity of Maryland'], 'affiliations': [{'raw_affiliation_string': 'Univenity of Maryland', 'institution_ids': ['https://openalex.org/I6059380']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5056920111', 'display_name': 'Linda Griffith Duvall', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I86519309', 'display_name': 'The University of Texas at Austin', 'ror': 'https://ror.org/00hj54h04', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I86519309']}, {'id': 'https://openalex.org/I66946132', 'display_name': 'University of Maryland, College Park', 'ror': 'https://ror.org/047s2c258', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I66946132']}], 'countries': ['US'], 'is_corresponding': False, 'raw_author_name': 'Linda Duvall', 'raw_affiliation_strings': ['The first and second authors are from the University of Texas at Austin', 'the fourth author is from San Houston State University. They would like to thank Elizabeth Plummer for rendering very capable assistance in collecting data. They also thank Ray Ball, Phil Bell, Robert Freeman, John Hand, Trevor Harris, Gerry Salamon, Terry Shevlin, Senyo Tse, Terry Warfield and participants in accounting workshops at the University of Texas, the University of Wisconsin-Madison, the Ohio State University, and the University of Utah for valuable comments. Finally, they are grateful to the senior accounting personnel of more than 300 companies for supplying some of the data on which this study is based.', 'the third author is from the University of Maryland at College Park'], 'affiliations': [{'raw_affiliation_string': 'The first and second authors are from the University of Texas at Austin', 'institution_ids': ['https://openalex.org/I86519309']}, {'raw_affiliation_string': 'the fourth author is from San Houston State University. They would like to thank Elizabeth Plummer for rendering very capable assistance in collecting data. They also thank Ray Ball, Phil Bell, Robert Freeman, John Hand, Trevor Harris, Gerry Salamon, Terry Shevlin, Senyo Tse, Terry Warfield and participants in accounting workshops at the University of Texas, the University of Wisconsin-Madison, the Ohio State University, and the University of Utah for valuable comments. Finally, they are grateful to the senior accounting personnel of more than 300 companies for supplying some of the data on which this study is based.', 'institution_ids': []}, {'raw_affiliation_string': 'the third author is from the University of Maryland at College Park', 'institution_ids': ['https://openalex.org/I66946132']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 3, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': {'value': 3450, 'currency': 'USD', 'value_usd': 3450, 'provenance': 'doaj'}, 'apc_paid': None, 'fwci': 11.176, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 241, 'citation_normalized_percentile': {'value': 0.999715, 'is_in_top_1_percent': True, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 98, 'max': 99}, 'biblio': {'volume': '23', 'issue': '4', 'first_page': '513', 'last_page': '533'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9987, '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': 0.9987, '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/T12675', 'display_name': 'Financial Reporting and Valuation Research', 'score': 0.9808, 'subfield': {'id': 'https://openalex.org/subfields/1408', 'display_name': 'Strategy and Management'}, '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': 0.9804, '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': [{'id': 'https://openalex.org/keywords/goodwill', 'display_name': 'Goodwill', 'score': 0.5643271}, {'id': 'https://openalex.org/keywords/equity', 'display_name': 'Equity', 'score': 0.4821272}], 'concepts': [{'id': 'https://openalex.org/C2778860618', 'wikidata': 'https://www.wikidata.org/wiki/Q157499', 'display_name': 'Goodwill', 'level': 2, 'score': 0.5643271}, {'id': 'https://openalex.org/C199728807', 'wikidata': 'https://www.wikidata.org/wiki/Q2578557', 'display_name': 'Equity (law)', 'level': 2, 'score': 0.4821272}, {'id': 'https://openalex.org/C187736073', 'wikidata': 'https://www.wikidata.org/wiki/Q2920921', 'display_name': 'Management', 'level': 1, 'score': 0.44657204}, {'id': 'https://openalex.org/C161191863', 'wikidata': 'https://www.wikidata.org/wiki/Q199655', 'display_name': 'Library science', 'level': 1, 'score': 0.41618502}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.38412422}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.27055627}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.21084723}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.18976218}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.12442893}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1111/j.1468-5957.1996.tb01024.x', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S48254654', 'display_name': 'Journal of Business Finance &amp Accounting', 'issn_l': '0306-686X', 'issn': ['0306-686X', '1468-5957'], '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}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 15, 'referenced_works': ['https://openalex.org/W1562801357', 'https://openalex.org/W1977006778', 'https://openalex.org/W2075168684', 'https://openalex.org/W2087964979', 'https://openalex.org/W2092039012', 'https://openalex.org/W2108818539', 'https://openalex.org/W2109070650', 'https://openalex.org/W2122058198', 'https://openalex.org/W21434973', 'https://openalex.org/W2229500891', 'https://openalex.org/W2280118875', 'https://openalex.org/W2313748309', 'https://openalex.org/W40173697', 'https://openalex.org/W4206495155', 'https://openalex.org/W588048373'], 'related_works': ['https://openalex.org/W3122535299', 'https://openalex.org/W3024368642', 'https://openalex.org/W2612765252', 'https://openalex.org/W2367953796', 'https://openalex.org/W2306311994', 'https://openalex.org/W2082372552', 'https://openalex.org/W1999797845', 'https://openalex.org/W1780984263', 'https://openalex.org/W1544852201', 'https://openalex.org/W1525649340'], 'abstract_inverted_index': {'Journal': [0], 'of': [1, 31, 36, 82, 93, 152, 156, 165, 179, 187, 213, 218, 264, 275, 334, 338, 347, 361, 369, 410, 420, 433, 444], 'Business': [2], 'Finance': [3], '&': [4], 'AccountingVolume': [5], '23,': [6], 'Issue': [7], '4': [8], 'p.': [9], '513-533': [10, 465], 'THE': [11], 'RELATION': [12], 'BETWEEN': [13], 'ACCOUNTING': [14], 'GOODWILL': [15], 'NUMBERS': [16], 'AND': [17], 'EQUITY': [18], 'VALUES': [19], 'Ross': [20, 24, 28, 202, 206, 210], 'Jennings,': [21, 29, 203, 211], 'Corresponding': [22, 204], 'Author': [23, 205], 'JenningsAddress': [25, 207], 'for': [26, 42, 51, 64, 115, 167, 184, 196, 208, 224, 233, 246, 297, 349, 366, 378], 'correspondence:': [27, 209], 'Department': [30, 212], 'Accounting,': [32, 214], 'CBA': [33, 215], '4M.202,': [34, 216], 'University': [35, 81, 92, 151, 155, 164, 217, 263, 274, 333, 337, 346], 'Texas,': [37, 153, 219, 335], 'Austin,': [38, 220], 'TX': [39, 221], '78712,': [40, 222], 'USA.Search': [41, 223], 'more': [43, 52, 65, 180, 197, 225, 234, 247, 362, 379], 'papers': [44, 53, 66, 198, 226, 235, 248, 380], 'by': [45, 54, 67, 199, 227, 236, 249, 381], 'this': [46, 55, 68, 192, 200, 228, 237, 250, 374, 382, 445], 'authorJohn': [47, 229], 'Robinson,': [48, 230], 'John': [49, 132, 231, 314], 'RobinsonSearch': [50, 232], 'authorRobert': [56, 238], 'B.': [57, 61, 239, 243], 'Thompson': [58, 62, 240, 244], 'II,': [59, 241], 'Robert': [60, 130, 242, 312], 'IISearch': [63, 245], 'authorLinda': [69, 251], 'Duvall,': [70, 252], 'Linda': [71, 253], 'Duvall': [72, 254], 'The': [73, 255], 'first': [74, 256], 'and': [75, 98, 144, 162, 257, 280, 326, 344, 408, 412, 424, 431, 450], 'second': [76, 258], 'authors': [77, 259], 'are': [78, 172, 260, 354], 'from': [79, 90, 103, 261, 272, 285], 'the': [80, 86, 91, 99, 150, 154, 158, 163, 175, 188, 262, 268, 273, 281, 332, 336, 340, 345, 357, 370, 426, 436], 'Texas': [83, 265], 'at': [84, 95, 149, 266, 277, 331], 'Austin;': [85, 267], 'third': [87, 269], 'author': [88, 101, 201, 270, 283, 383], 'is': [89, 102, 194, 271, 284, 376], 'Maryland': [94, 276], 'College': [96, 278], 'Park;': [97, 279], 'fourth': [100, 282], 'San': [104, 286], 'Houston': [105, 287], 'State': [106, 160, 288, 342], 'University.': [107, 289], 'They': [108, 123, 290, 305], 'would': [109, 291], 'like': [110, 292], 'to': [111, 174, 293, 356, 394, 416, 439], 'thank': [112, 125, 294, 307], 'Elizabeth': [113, 295], 'Plummer': [114, 296], 'rendering': [116, 298], 'very': [117, 299], 'capable': [118, 300], 'assistance': [119, 301], 'in': [120, 146, 302, 328], 'collecting': [121, 303], 'data.': [122, 304], 'also': [124, 306], 'Ray': [126, 308], 'Ball,': [127, 309], 'Phil': [128, 310], 'Bell,': [129, 311], 'Freeman,': [131, 313], 'Hand,': [133, 315], 'Trevor': [134, 316], 'Harris,': [135, 317], 'Gerry': [136, 318], 'Salamon,': [137, 319], 'Terry': [138, 142, 320, 324], 'Shevlin,': [139, 321], 'Senyo': [140, 322], 'Tse,': [141, 323], 'Warfield': [143, 325], 'participants': [145, 327], 'accounting': [147, 177, 329, 359], 'workshops': [148, 330], 'Wisconsin-Madison,': [157, 339], 'Ohio': [159, 341], 'University,': [161, 343], 'Utah': [166, 348], 'valuable': [168, 350], 'comments.': [169, 351], 'Finally,': [170, 352], 'they': [171, 353], 'grateful': [173, 355], 'senior': [176, 358], 'personnel': [178, 360], 'than': [181, 363], '300': [182, 364], 'companies': [183, 365], 'supplying': [185, 367], 'some': [186, 368], 'data': [189, 371], 'on': [190, 372], 'which': [191, 373], 'study': [193, 375], 'based.Search': [195, 377], 'First': [384], 'published:': [385], 'June': [386], '1996': [387], 'https://doi.org/10.1111/j.1468-5957.1996.tb01024.xCitations:': [388], '127': [389], 'AboutPDF': [390], 'ToolsRequest': [391], 'permissionExport': [392], 'citationAdd': [393], 'favoritesTrack': [395], 'citation': [396], 'ShareShare': [397], 'Give': [398], 'accessShare': [399, 402], 'full': [400], 'text': [401], 'full-text': [403, 418, 442], 'accessPlease': [404], 'review': [405], 'our': [406], 'Terms': [407, 430], 'Conditions': [409, 432], 'Use': [411], 'check': [413], 'box': [414], 'below': [415, 438], 'share': [417, 440], 'version': [419, 443], 'article.I': [421], 'have': [422], 'read': [423], 'accept': [425], 'Wiley': [427], 'Online': [428], 'Library': [429], 'UseShareable': [434], 'LinkUse': [435], 'link': [437], 'a': [441, 456], 'article': [446], 'with': [447], 'your': [448], 'friends': [449], 'colleagues.': [451], 'Learn': [452], 'more.Copy': [453], 'URL': [454], 'Share': [455], 'linkShare': [457], 'onFacebookTwitterLinked': [458], 'InRedditWechat': [459], 'Citing': [460], 'Literature': [461], 'Volume23,': [462], 'Issue4June': [463], '1996Pages': [464], 'RelatedInformation': [466]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2032881989', 'counts_by_year': [{'year': 2024, 'cited_by_count': 2}, {'year': 2023, 'cited_by_count': 4}, {'year': 2022, 'cited_by_count': 5}, {'year': 2021, 'cited_by_count': 9}, {'year': 2020, 'cited_by_count': 6}, {'year': 2019, 'cited_by_count': 12}, {'year': 2018, 'cited_by_count': 9}, {'year': 2017, 'cited_by_count': 10}, {'year': 2016, 'cited_by_count': 17}, {'year': 2015, 'cited_by_count': 12}, {'year': 2014, 'cited_by_count': 10}, {'year': 2013, 'cited_by_count': 9}, {'year': 2012, 'cited_by_count': 11}], 'updated_date': '2024-12-10T15:43:05.192169', 'created_date': '2016-06-24'}