Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W219887708', 'doi': None, 'title': 'The Relevance of Human Resource Accounting to Effective Financial Reporting', 'display_name': 'The Relevance of Human Resource Accounting to Effective Financial Reporting', 'publication_year': 2012, 'publication_date': '2012-01-01', 'ids': {'openalex': 'https://openalex.org/W219887708', 'mag': '219887708'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2597218', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210172589', 'display_name': 'SSRN Electronic Journal', 'issn_l': '1556-5068', 'issn': ['1556-5068'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I1318003438', 'host_organization_name': 'RELX Group (Netherlands)', 'host_organization_lineage': ['https://openalex.org/I1318003438'], 'host_organization_lineage_names': ['RELX Group (Netherlands)'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'posted-content', '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/A5030860398', 'display_name': 'Ishola Rufus Akintoye', 'orcid': 'https://orcid.org/0000-0003-4165-5612'}, 'institutions': [{'id': 'https://openalex.org/I894372087', 'display_name': 'Olabisi Onabanjo University', 'ror': 'https://ror.org/05jt4c572', 'country_code': 'NG', 'type': 'education', 'lineage': ['https://openalex.org/I894372087']}], 'countries': ['NG'], 'is_corresponding': True, 'raw_author_name': 'Ishola Rufus Akintoye', 'raw_affiliation_strings': ['Ogun State University'], 'affiliations': [{'raw_affiliation_string': 'Ogun State University', 'institution_ids': ['https://openalex.org/I894372087']}]}], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': ['https://openalex.org/A5030860398'], 'corresponding_institution_ids': ['https://openalex.org/I894372087'], 'apc_list': None, 'apc_paid': None, 'fwci': 3.529, 'has_fulltext': False, 'cited_by_count': 23, 'citation_normalized_percentile': {'value': 0.950524, 'is_in_top_1_percent': False, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 91, 'max': 92}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Financial Reporting and Earnings Management', 'score': 0.9652, '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': 'Financial Reporting and Earnings Management', 'score': 0.9652, '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 Governance and Financial Performance', 'score': 0.9563, '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': 'Value-based Management and Economic Performance Measurement', 'score': 0.9337, '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/relevance', 'display_name': 'Relevance (law)', 'score': 0.7332829}, {'id': 'https://openalex.org/keywords/financial-reporting', 'display_name': 'Financial Reporting', 'score': 0.667077}, {'id': 'https://openalex.org/keywords/accounting-quality', 'display_name': 'Accounting Quality', 'score': 0.602589}, {'id': 'https://openalex.org/keywords/financial-performance', 'display_name': 'Financial Performance', 'score': 0.602407}, {'id': 'https://openalex.org/keywords/international-financial-reporting-standards', 'display_name': 'International Financial Reporting Standards', 'score': 0.554158}, {'id': 'https://openalex.org/keywords/firm-performance', 'display_name': 'Firm Performance', 'score': 0.521691}], 'concepts': [{'id': 'https://openalex.org/C158154518', 'wikidata': 'https://www.wikidata.org/wiki/Q7310970', 'display_name': 'Relevance (law)', 'level': 2, 'score': 0.7332829}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.60492873}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.5663718}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.4224481}, {'id': 'https://openalex.org/C206345919', 'wikidata': 'https://www.wikidata.org/wiki/Q20380951', 'display_name': 'Resource (disambiguation)', 'level': 2, 'score': 0.42071044}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.39045838}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.13498566}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.10399741}, {'id': 'https://openalex.org/C31258907', 'wikidata': 'https://www.wikidata.org/wiki/Q1301371', 'display_name': 'Computer network', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2597218', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210172589', 'display_name': 'SSRN Electronic Journal', 'issn_l': '1556-5068', 'issn': ['1556-5068'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I1318003438', 'host_organization_name': 'RELX Group (Netherlands)', 'host_organization_lineage': ['https://openalex.org/I1318003438'], 'host_organization_lineage_names': ['RELX Group (Netherlands)'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'score': 0.64, 'display_name': 'Decent work and economic growth', 'id': 'https://metadata.un.org/sdg/8'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 2, 'referenced_works': ['https://openalex.org/W2009137705', 'https://openalex.org/W2083187239'], 'related_works': ['https://openalex.org/W345896926', 'https://openalex.org/W3193956401', 'https://openalex.org/W3188443779', 'https://openalex.org/W3185496964', 'https://openalex.org/W3165065579', 'https://openalex.org/W3107580527', 'https://openalex.org/W3095973897', 'https://openalex.org/W2915098133', 'https://openalex.org/W263963074', 'https://openalex.org/W2517856153', 'https://openalex.org/W2279166242', 'https://openalex.org/W2272897140', 'https://openalex.org/W2223447396', 'https://openalex.org/W2168006149', 'https://openalex.org/W2159412297', 'https://openalex.org/W2086371839', 'https://openalex.org/W1996580605', 'https://openalex.org/W1990258236', 'https://openalex.org/W1558461238', 'https://openalex.org/W11312530'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W219887708', 'counts_by_year': [{'year': 2023, 'cited_by_count': 6}, {'year': 2022, 'cited_by_count': 2}, {'year': 2021, 'cited_by_count': 2}, {'year': 2020, 'cited_by_count': 3}, {'year': 2019, 'cited_by_count': 1}, {'year': 2018, 'cited_by_count': 1}, {'year': 2016, 'cited_by_count': 1}, {'year': 2015, 'cited_by_count': 1}, {'year': 2014, 'cited_by_count': 4}, {'year': 2012, 'cited_by_count': 1}], 'updated_date': '2024-09-13T06:50:29.051322', 'created_date': '2016-06-24'}