Publication Information

{'id': 'https://openalex.org/W2115144549', 'doi': 'https://doi.org/10.1108/ijaim-05-2014-0038', 'title': 'National institutional factors and IFRS Implementation in Europe', 'display_name': 'National institutional factors and IFRS Implementation in Europe', 'publication_year': 2015, 'publication_date': '2015-07-03', 'ids': {'openalex': 'https://openalex.org/W2115144549', 'doi': 'https://doi.org/10.1108/ijaim-05-2014-0038', 'mag': '2115144549'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1108/ijaim-05-2014-0038', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S86375777', 'display_name': 'International Journal of Accounting and Information Management', 'issn_l': '1834-7649', 'issn': ['1834-7649', '1758-9037'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310319811', 'host_organization_name': 'Emerald Publishing Limited', 'host_organization_lineage': ['https://openalex.org/P4310319811'], 'host_organization_lineage_names': ['Emerald Publishing Limited'], '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/A5028626142', 'display_name': 'Nicholas Fearnley', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I129604602', 'display_name': 'University of Sydney', 'ror': 'https://ror.org/0384j8v12', 'country_code': 'AU', 'type': 'education', 'lineage': ['https://openalex.org/I129604602']}], 'countries': ['AU'], 'is_corresponding': False, 'raw_author_name': 'Nicholas Fearnley', 'raw_affiliation_strings': ['School of Economics, Faculty of Arts and Social Sciences , University of Sydney , Sydney , Australia'], 'affiliations': [{'raw_affiliation_string': 'School of Economics, Faculty of Arts and Social Sciences , University of Sydney , Sydney , Australia', 'institution_ids': ['https://openalex.org/I129604602']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5072252767', 'display_name': 'Sidney J. Gray', 'orcid': 'https://orcid.org/0000-0001-8173-6287'}, 'institutions': [{'id': 'https://openalex.org/I129604602', 'display_name': 'University of Sydney', 'ror': 'https://ror.org/0384j8v12', 'country_code': 'AU', 'type': 'education', 'lineage': ['https://openalex.org/I129604602']}], 'countries': ['AU'], 'is_corresponding': False, 'raw_author_name': 'Sid Gray', 'raw_affiliation_strings': ['(International Business department, University of Sydney, Sydney, Australia)'], 'affiliations': [{'raw_affiliation_string': '(International Business department, University of Sydney, Sydney, Australia)', 'institution_ids': ['https://openalex.org/I129604602']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 5.505, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 23, 'citation_normalized_percentile': {'value': 0.976444, 'is_in_top_1_percent': False, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 91, 'max': 92}, 'biblio': {'volume': '23', 'issue': '3', 'first_page': '271', 'last_page': '288'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9998, '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': 0.9998, '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': 0.9906, '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': 0.9859, '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': [{'id': 'https://openalex.org/keywords/equity', 'display_name': 'Equity', 'score': 0.5867231}, {'id': 'https://openalex.org/keywords/explanatory-power', 'display_name': 'Explanatory power', 'score': 0.44971263}, {'id': 'https://openalex.org/keywords/historical-cost', 'display_name': 'Historical cost', 'score': 0.4377315}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.85590935}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.7588675}, {'id': 'https://openalex.org/C2778587509', 'wikidata': 'https://www.wikidata.org/wiki/Q176831', 'display_name': 'International Financial Reporting Standards', 'level': 2, 'score': 0.6376559}, {'id': 'https://openalex.org/C199728807', 'wikidata': 'https://www.wikidata.org/wiki/Q2578557', 'display_name': 'Equity (law)', 'level': 2, 'score': 0.5867231}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.5835814}, {'id': 'https://openalex.org/C2776950860', 'wikidata': 'https://www.wikidata.org/wiki/Q2914681', 'display_name': 'Originality', 'level': 3, 'score': 0.57097316}, {'id': 'https://openalex.org/C2910001868', 'wikidata': 'https://www.wikidata.org/wiki/Q458', 'display_name': 'European union', 'level': 2, 'score': 0.557108}, {'id': 'https://openalex.org/C2779343474', 'wikidata': 'https://www.wikidata.org/wiki/Q3109175', 'display_name': 'Context (archaeology)', 'level': 2, 'score': 0.53649503}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.5170341}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.5034749}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.45393574}, {'id': 'https://openalex.org/C2777402642', 'wikidata': 'https://www.wikidata.org/wiki/Q2557224', 'display_name': 'Explanatory power', 'level': 2, 'score': 0.44971263}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.44718045}, {'id': 'https://openalex.org/C43326092', 'wikidata': 'https://www.wikidata.org/wiki/Q362098', 'display_name': 'Historical cost', 'level': 3, 'score': 0.4377315}, {'id': 'https://openalex.org/C74275925', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Management accounting', 'level': 2, 'score': 0.43668187}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.4271482}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.39182857}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.16793066}, {'id': 'https://openalex.org/C155202549', 'wikidata': 'https://www.wikidata.org/wiki/Q178803', 'display_name': 'International trade', 'level': 1, 'score': 0.10296196}, {'id': 'https://openalex.org/C151730666', 'wikidata': 'https://www.wikidata.org/wiki/Q7205', 'display_name': 'Paleontology', 'level': 1, '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/C111472728', 'wikidata': 'https://www.wikidata.org/wiki/Q9471', 'display_name': 'Epistemology', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C11012388', 'wikidata': 'https://www.wikidata.org/wiki/Q170658', 'display_name': 'Creativity', 'level': 2, 'score': 0.0}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C86803240', 'wikidata': 'https://www.wikidata.org/wiki/Q420', 'display_name': 'Biology', 'level': 0, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1108/ijaim-05-2014-0038', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S86375777', 'display_name': 'International Journal of Accounting and Information Management', 'issn_l': '1834-7649', 'issn': ['1834-7649', '1758-9037'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310319811', 'host_organization_name': 'Emerald Publishing Limited', 'host_organization_lineage': ['https://openalex.org/P4310319811'], 'host_organization_lineage_names': ['Emerald Publishing Limited'], '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': 44, 'referenced_works': ['https://openalex.org/W121316440', 'https://openalex.org/W1479935567', 'https://openalex.org/W1514268725', 'https://openalex.org/W1544664466', 'https://openalex.org/W1550812296', 'https://openalex.org/W1565537911', 'https://openalex.org/W1976545335', 'https://openalex.org/W1983112706', 'https://openalex.org/W1984977599', 'https://openalex.org/W1996874724', 'https://openalex.org/W2000283073', 'https://openalex.org/W2010689112', 'https://openalex.org/W2018933917', 'https://openalex.org/W2021907516', 'https://openalex.org/W2029300531', 'https://openalex.org/W2033004714', 'https://openalex.org/W2044276438', 'https://openalex.org/W2052494579', 'https://openalex.org/W2056377171', 'https://openalex.org/W2056441906', 'https://openalex.org/W2058032611', 'https://openalex.org/W2067085660', 'https://openalex.org/W2105078046', 'https://openalex.org/W2117693992', 'https://openalex.org/W2117897257', 'https://openalex.org/W2136231915', 'https://openalex.org/W2138612700', 'https://openalex.org/W2140662150', 'https://openalex.org/W2141643718', 'https://openalex.org/W2142635246', 'https://openalex.org/W2160990933', 'https://openalex.org/W2163846506', 'https://openalex.org/W2247649312', 'https://openalex.org/W2478851721', 'https://openalex.org/W2498622318', 'https://openalex.org/W3121448896', 'https://openalex.org/W3121759882', 'https://openalex.org/W3121951548', 'https://openalex.org/W3124376428', 'https://openalex.org/W3125721171', 'https://openalex.org/W37099664', 'https://openalex.org/W4242016253', 'https://openalex.org/W4249720144', 'https://openalex.org/W4252374613'], 'related_works': ['https://openalex.org/W902305795', 'https://openalex.org/W4247963922', 'https://openalex.org/W2388829535', 'https://openalex.org/W2379099334', 'https://openalex.org/W2364529084', 'https://openalex.org/W2276063650', 'https://openalex.org/W2189559208', 'https://openalex.org/W2144877679', 'https://openalex.org/W1566496668', 'https://openalex.org/W1532512830'], 'abstract_inverted_index': {'Purpose': [0], '–': [1, 51, 98, 129, 174], 'The': [2, 52, 130, 175], 'purpose': [3], 'of': [4, 15, 54, 73, 122, 166, 211, 219], 'this': [5], 'paper': [6, 56, 176], 'is': [7, 57, 95, 132], 'to': [8, 30, 41, 67, 116, 134, 147], 'investigate,': [9], 'following': [10, 119], 'the': [11, 22, 55, 59, 76, 92, 120, 125, 139, 149, 209, 217], 'adoption': [12], 'and': [13, 46, 70, 152, 160, 182, 189, 207], 'implementation': [14, 121], 'International': [16], 'Financial': [17], 'Reporting': [18], 'Standards': [19], '(IFRS)': [20], 'in': [21, 87, 110, 124, 138, 156, 202, 216], 'European': [23, 81], 'Union': [24], '(EU),': [25], 'whether': [26], 'accounting': [27, 77, 112, 183, 204, 213, 223], 'choices': [28, 78, 114, 206], 'continue': [29], 'be': [31, 144], 'significantly': [32], 'influenced': [33], 'by': [34, 79], 'national': [35], 'institutional': [36, 100, 197], 'factors': [37, 74, 101, 154, 198], 'with': [38, 65], 'particular': [39], 'reference': [40], 'cultural': [42, 105], 'values,': [43], 'legal': [44], 'systems': [45], 'equity': [47], 'market': [48], 'development.': [49], 'Design/methodology/approach': [50], 'focus': [53], 'on': [58, 192], 'measurement': [60, 113, 194, 205], 'options': [61], 'available': [62], 'under': [63], 'IFRS': [64, 123], 'respect': [66], 'investment': [68, 82, 117, 135], 'property,': [69], 'a': [71, 179, 187, 220], 'study': [72, 131], 'influencing': [75], '66': [80], 'property': [83, 118, 136], 'companies': [84, 137], 'as': [85], 'disclosed': [86], 'their': [88], 'annual': [89], 'reports': [90], 'over': [91], 'period': [93], '2005-2010': [94], 'conducted.': [96], 'Findings': [97], 'National': [99], 'and,': [102], 'most': [103], 'importantly,': [104], 'values': [106], 'remain': [107], 'persistently': [108], 'important': [109, 201], 'explaining': [111, 203], 'relating': [115], 'EU.': [126, 140], 'Research': [127], 'limitations/implications': [128], 'limited': [133], 'Future': [141], 'studies': [142], 'could': [143], 'carried': [145], 'out': [146], 'compare': [148], 'explanatory': [150], 'power': [151], 'causal': [153], 'involved': [155], 'different': [157], 'industry': [158], 'contexts': [159], 'across': [161], 'more': [162], 'countries.': [163], 'Alternative': [164], 'measures': [165], 'culture': [167, 181], 'may': [168], 'also': [169], 'provide': [170], 'alternative': [171], 'insights.': [172], 'Originality/value': [173], 'demonstrates': [177], 'that': [178], 'nation’s': [180], 'tradition': [184], 'likely': [185], 'has': [186], 'continuing': [188], 'significant': [190], 'impact': [191], 'firms’': [193], 'decisions.': [195], 'Thus,': [196], 'are': [199], 'clearly': [200], 'indicate': [208], 'persistence': [210], 'international': [212], 'differences': [214], 'even': [215], 'context': [218], 'globally': [221], 'standardized': [222], 'regime.': [224]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2115144549', 'counts_by_year': [{'year': 2024, 'cited_by_count': 2}, {'year': 2023, 'cited_by_count': 5}, {'year': 2022, 'cited_by_count': 1}, {'year': 2021, 'cited_by_count': 3}, {'year': 2020, 'cited_by_count': 4}, {'year': 2019, 'cited_by_count': 1}, {'year': 2018, 'cited_by_count': 5}, {'year': 2017, 'cited_by_count': 1}, {'year': 2016, 'cited_by_count': 1}], 'updated_date': '2024-12-17T16:43:10.374241', 'created_date': '2016-06-24'}