Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W2082413738', 'doi': 'https://doi.org/10.1016/s0278-4254(02)00084-4', 'title': 'Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies', 'display_name': 'Relative value relevance of historical cost vs. fair value: Evidence from bank holding companies', 'publication_year': 2003, 'publication_date': '2003-01-01', 'ids': {'openalex': 'https://openalex.org/W2082413738', 'doi': 'https://doi.org/10.1016/s0278-4254(02)00084-4', 'mag': '2082413738'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1016/s0278-4254(02)00084-4', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S86762183', 'display_name': 'Journal of Accounting and Public Policy', 'issn_l': '0278-4254', 'issn': ['0278-4254', '1873-2070'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310320990', 'host_organization_name': 'Elsevier BV', 'host_organization_lineage': ['https://openalex.org/P4310320990'], 'host_organization_lineage_names': ['Elsevier BV'], '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/A5079950688', 'display_name': 'Inder K. Khurana', 'orcid': 'https://orcid.org/0000-0001-6746-1459'}, 'institutions': [{'id': 'https://openalex.org/I76835614', 'display_name': 'University of Missouri', 'ror': 'https://ror.org/02ymw8z06', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I76835614']}], 'countries': ['US'], 'is_corresponding': False, 'raw_author_name': 'Inder K Khurana', 'raw_affiliation_strings': ['School of Accountancy, College of Business, University of Missouri––Columbia, 317 Middlebush, Columbia, MO 65211, USA'], 'affiliations': [{'raw_affiliation_string': 'School of Accountancy, College of Business, University of Missouri––Columbia, 317 Middlebush, Columbia, MO 65211, USA', 'institution_ids': ['https://openalex.org/I76835614']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5100536228', 'display_name': 'Myungsun Kim', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I76835614', 'display_name': 'University of Missouri', 'ror': 'https://ror.org/02ymw8z06', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I76835614']}], 'countries': ['US'], 'is_corresponding': False, 'raw_author_name': 'Myung-Sun Kim', 'raw_affiliation_strings': ['School of Accountancy, College of Business, University of Missouri––Columbia, 317 Middlebush, Columbia, MO 65211, USA'], 'affiliations': [{'raw_affiliation_string': 'School of Accountancy, College of Business, University of Missouri––Columbia, 317 Middlebush, Columbia, MO 65211, USA', 'institution_ids': ['https://openalex.org/I76835614']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': {'value': 3170, 'currency': 'USD', 'value_usd': 3170, 'provenance': 'doaj'}, 'apc_paid': None, 'fwci': 4.21, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 164, 'citation_normalized_percentile': {'value': 0.999876, 'is_in_top_1_percent': True, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 97, 'max': 98}, 'biblio': {'volume': '22', 'issue': '1', 'first_page': '19', 'last_page': '42'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9999, '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': 0.9999, '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/T10019', 'display_name': 'Corporate Finance and Governance', 'score': 0.9911, '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': 0.99, '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'}}], 'keywords': [{'id': 'https://openalex.org/keywords/historical-cost', 'display_name': 'Historical cost', 'score': 0.80797005}, {'id': 'https://openalex.org/keywords/value', 'display_name': 'Value (mathematics)', 'score': 0.6669246}, {'id': 'https://openalex.org/keywords/equity', 'display_name': 'Equity', 'score': 0.6093239}, {'id': 'https://openalex.org/keywords/financial-statement', 'display_name': 'Financial statement', 'score': 0.56795347}, {'id': 'https://openalex.org/keywords/equity-value', 'display_name': 'Equity value', 'score': 0.49384958}, {'id': 'https://openalex.org/keywords/relative-value', 'display_name': 'Relative value', 'score': 0.48033634}, {'id': 'https://openalex.org/keywords/relevance', 'display_name': 'Relevance', 'score': 0.47953987}, {'id': 'https://openalex.org/keywords/financial-instrument', 'display_name': 'Financial instrument', 'score': 0.4532049}, {'id': 'https://openalex.org/keywords/explanatory-power', 'display_name': 'Explanatory power', 'score': 0.42290282}], 'concepts': [{'id': 'https://openalex.org/C63149375', 'wikidata': 'https://www.wikidata.org/wiki/Q14136184', 'display_name': 'Fair value', 'level': 2, 'score': 0.88226783}, {'id': 'https://openalex.org/C43326092', 'wikidata': 'https://www.wikidata.org/wiki/Q362098', 'display_name': 'Historical cost', 'level': 3, 'score': 0.80797005}, {'id': 'https://openalex.org/C2776291640', 'wikidata': 'https://www.wikidata.org/wiki/Q2912517', 'display_name': 'Value (mathematics)', 'level': 2, 'score': 0.6669246}, {'id': 'https://openalex.org/C199728807', 'wikidata': 'https://www.wikidata.org/wiki/Q2578557', 'display_name': 'Equity (law)', 'level': 2, 'score': 0.6093239}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.60430014}, {'id': 'https://openalex.org/C2781027943', 'wikidata': 'https://www.wikidata.org/wiki/Q192907', 'display_name': 'Financial statement', 'level': 3, 'score': 0.56795347}, {'id': 'https://openalex.org/C202552767', 'wikidata': 'https://www.wikidata.org/wiki/Q1901350', 'display_name': 'Market value', 'level': 2, 'score': 0.4941688}, {'id': 'https://openalex.org/C175647561', 'wikidata': 'https://www.wikidata.org/wiki/Q1347876', 'display_name': 'Equity value', 'level': 5, 'score': 0.49384958}, {'id': 'https://openalex.org/C201236551', 'wikidata': 'https://www.wikidata.org/wiki/Q7310809', 'display_name': 'Relative value', 'level': 2, 'score': 0.48033634}, {'id': 'https://openalex.org/C158154518', 'wikidata': 'https://www.wikidata.org/wiki/Q7310970', 'display_name': 'Relevance (law)', 'level': 2, 'score': 0.47953987}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.47052848}, {'id': 'https://openalex.org/C169824061', 'wikidata': 'https://www.wikidata.org/wiki/Q1761731', 'display_name': 'Book value', 'level': 3, 'score': 0.4610637}, {'id': 'https://openalex.org/C191654821', 'wikidata': 'https://www.wikidata.org/wiki/Q247506', 'display_name': 'Financial instrument', 'level': 2, 'score': 0.4532049}, {'id': 'https://openalex.org/C162118730', 'wikidata': 'https://www.wikidata.org/wiki/Q1128453', 'display_name': 'Actuarial science', 'level': 1, 'score': 0.4447607}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.43353832}, {'id': 'https://openalex.org/C2777402642', 'wikidata': 'https://www.wikidata.org/wiki/Q2557224', 'display_name': 'Explanatory power', 'level': 2, 'score': 0.42290282}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.2668602}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.12066299}, {'id': 'https://openalex.org/C105795698', 'wikidata': 'https://www.wikidata.org/wiki/Q12483', 'display_name': 'Statistics', 'level': 1, 'score': 0.10780442}, {'id': 'https://openalex.org/C199521495', 'wikidata': 'https://www.wikidata.org/wiki/Q181487', 'display_name': 'Audit', 'level': 2, 'score': 0.0926888}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.09041011}, {'id': 'https://openalex.org/C120527767', 'wikidata': 'https://www.wikidata.org/wiki/Q3196867', 'display_name': 'Debt', 'level': 2, 'score': 0.0}, {'id': 'https://openalex.org/C138885662', 'wikidata': 'https://www.wikidata.org/wiki/Q5891', 'display_name': 'Philosophy', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C33923547', 'wikidata': 'https://www.wikidata.org/wiki/Q395', 'display_name': 'Mathematics', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C111472728', 'wikidata': 'https://www.wikidata.org/wiki/Q9471', 'display_name': 'Epistemology', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C22270272', 'wikidata': 'https://www.wikidata.org/wiki/Q5248601', 'display_name': 'Debt levels and flows', 'level': 4, 'score': 0.0}, {'id': 'https://openalex.org/C44171179', 'wikidata': 'https://www.wikidata.org/wiki/Q461319', 'display_name': 'External debt', 'level': 3, 'score': 0.0}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1016/s0278-4254(02)00084-4', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S86762183', 'display_name': 'Journal of Accounting and Public Policy', 'issn_l': '0278-4254', 'issn': ['0278-4254', '1873-2070'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310320990', 'host_organization_name': 'Elsevier BV', 'host_organization_lineage': ['https://openalex.org/P4310320990'], 'host_organization_lineage_names': ['Elsevier BV'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'display_name': 'Partnerships for the goals', 'id': 'https://metadata.un.org/sdg/17', 'score': 0.46}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 22, 'referenced_works': ['https://openalex.org/W1496626049', 'https://openalex.org/W1830719945', 'https://openalex.org/W2040104932', 'https://openalex.org/W2057190074', 'https://openalex.org/W206890942', 'https://openalex.org/W2069530068', 'https://openalex.org/W2081988994', 'https://openalex.org/W2113949259', 'https://openalex.org/W2313748309', 'https://openalex.org/W2518276670', 'https://openalex.org/W2606242542', 'https://openalex.org/W3008948231', 'https://openalex.org/W3121456122', 'https://openalex.org/W3122329947', 'https://openalex.org/W3124323345', 'https://openalex.org/W3124503851', 'https://openalex.org/W3125028734', 'https://openalex.org/W3125139305', 'https://openalex.org/W3146425672', 'https://openalex.org/W331734605', 'https://openalex.org/W40173697', 'https://openalex.org/W4226061747'], 'related_works': ['https://openalex.org/W4240680606', 'https://openalex.org/W3122520563', 'https://openalex.org/W2391796846', 'https://openalex.org/W2373018882', 'https://openalex.org/W2341261125', 'https://openalex.org/W2282666317', 'https://openalex.org/W2082413738', 'https://openalex.org/W1805410880', 'https://openalex.org/W1516847007', 'https://openalex.org/W136193992'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2082413738', 'counts_by_year': [{'year': 2024, 'cited_by_count': 3}, {'year': 2023, 'cited_by_count': 1}, {'year': 2022, 'cited_by_count': 1}, {'year': 2021, 'cited_by_count': 5}, {'year': 2020, 'cited_by_count': 4}, {'year': 2019, 'cited_by_count': 4}, {'year': 2018, 'cited_by_count': 8}, {'year': 2017, 'cited_by_count': 7}, {'year': 2016, 'cited_by_count': 19}, {'year': 2015, 'cited_by_count': 12}, {'year': 2014, 'cited_by_count': 15}, {'year': 2013, 'cited_by_count': 17}, {'year': 2012, 'cited_by_count': 16}], 'updated_date': '2024-12-16T15:47:51.147606', 'created_date': '2016-06-24'}