Publication Information

{'id': 'https://openalex.org/W2222954455', 'doi': None, 'title': 'Does fair value accounting provide a better representation of a company', 'display_name': 'Does fair value accounting provide a better representation of a company', 'publication_year': 2004, 'publication_date': '2004-01-01', 'ids': {'openalex': 'https://openalex.org/W2222954455', 'mag': '2222954455'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://EconPapers.repec.org/RePEc:hal:journl:halshs-00170461', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306401271', 'display_name': 'RePEc: Research Papers in Economics', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I77793887', 'host_organization_name': 'Federal Reserve Bank of St. Louis', 'host_organization_lineage': ['https://openalex.org/I77793887'], 'host_organization_lineage_names': ['Federal Reserve Bank of St. Louis'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, 'type': 'preprint', '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/A5109877021', 'display_name': 'Jean‐François Casta', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Jean-Francois Casta', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5109877021'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': None, 'has_fulltext': False, 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 61}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T12675', 'display_name': 'Financial Reporting and Valuation Research', 'score': 0.9228, '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'}}, 'topics': [{'id': 'https://openalex.org/T12675', 'display_name': 'Financial Reporting and Valuation Research', 'score': 0.9228, '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': 0.57767844}, {'id': 'https://openalex.org/keywords/fair-market-value', 'display_name': 'Fair market value', 'score': 0.5601624}, {'id': 'https://openalex.org/keywords/financial-instrument', 'display_name': 'Financial instrument', 'score': 0.5130152}, {'id': 'https://openalex.org/keywords/income-statement', 'display_name': 'Income statement', 'score': 0.4928627}, {'id': 'https://openalex.org/keywords/financial-statement', 'display_name': 'Financial statement', 'score': 0.4537979}], 'concepts': [{'id': 'https://openalex.org/C63149375', 'wikidata': 'https://www.wikidata.org/wiki/Q14136184', 'display_name': 'Fair value', 'level': 2, 'score': 0.83687246}, {'id': 'https://openalex.org/C186027771', 'wikidata': 'https://www.wikidata.org/wiki/Q4008379', 'display_name': 'Valuation (finance)', 'level': 2, 'score': 0.7191886}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.6750968}, {'id': 'https://openalex.org/C202552767', 'wikidata': 'https://www.wikidata.org/wiki/Q1901350', 'display_name': 'Market value', 'level': 2, 'score': 0.6309237}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.6101146}, {'id': 'https://openalex.org/C43326092', 'wikidata': 'https://www.wikidata.org/wiki/Q362098', 'display_name': 'Historical cost', 'level': 3, 'score': 0.57767844}, {'id': 'https://openalex.org/C121179201', 'wikidata': 'https://www.wikidata.org/wiki/Q5429965', 'display_name': 'Fair market value', 'level': 3, 'score': 0.5601624}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.51690936}, {'id': 'https://openalex.org/C191654821', 'wikidata': 'https://www.wikidata.org/wiki/Q247506', 'display_name': 'Financial instrument', 'level': 2, 'score': 0.5130152}, {'id': 'https://openalex.org/C2780015409', 'wikidata': 'https://www.wikidata.org/wiki/Q243460', 'display_name': 'Income statement', 'level': 3, 'score': 0.4928627}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.47027665}, {'id': 'https://openalex.org/C2781027943', 'wikidata': 'https://www.wikidata.org/wiki/Q192907', 'display_name': 'Financial statement', 'level': 3, 'score': 0.4537979}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.4435079}, {'id': 'https://openalex.org/C163428354', 'wikidata': 'https://www.wikidata.org/wiki/Q1047513', 'display_name': 'Cash flow', 'level': 2, 'score': 0.43227637}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.41856718}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.38507134}, {'id': 'https://openalex.org/C183206440', 'wikidata': 'https://www.wikidata.org/wiki/Q46834', 'display_name': 'Balance sheet', 'level': 2, 'score': 0.38011473}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.36474997}, {'id': 'https://openalex.org/C199521495', 'wikidata': 'https://www.wikidata.org/wiki/Q181487', 'display_name': 'Audit', 'level': 2, 'score': 0.17872101}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://EconPapers.repec.org/RePEc:hal:journl:halshs-00170461', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306401271', 'display_name': 'RePEc: Research Papers in Economics', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I77793887', 'host_organization_name': 'Federal Reserve Bank of St. Louis', 'host_organization_lineage': ['https://openalex.org/I77793887'], 'host_organization_lineage_names': ['Federal Reserve Bank of St. Louis'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W3130606431', 'https://openalex.org/W3124821854', 'https://openalex.org/W3008356882', 'https://openalex.org/W2590418354', 'https://openalex.org/W2392629213', 'https://openalex.org/W2390130809', 'https://openalex.org/W2376136615', 'https://openalex.org/W2373018882', 'https://openalex.org/W2370125977', 'https://openalex.org/W2364179197', 'https://openalex.org/W2327289426', 'https://openalex.org/W2292445380', 'https://openalex.org/W2264140062', 'https://openalex.org/W2186622626', 'https://openalex.org/W2154911165', 'https://openalex.org/W2154624114', 'https://openalex.org/W2150360112', 'https://openalex.org/W1805410880', 'https://openalex.org/W1516847007', 'https://openalex.org/W1194556343'], 'abstract_inverted_index': {'For': [0], 'a': [1, 27, 77, 205, 221, 230, 255, 289, 296, 373], 'number': [2, 207], 'of': [3, 9, 15, 76, 83, 92, 97, 110, 143, 156, 165, 180, 208, 234, 253, 292, 295, 333, 348, 366, 375, 385], 'decades': [4], 'now,': [5], 'at': [6, 250], 'the': [7, 13, 16, 21, 45, 49, 58, 70, 74, 90, 126, 131, 140, 151, 169, 178, 184, 218, 235, 251, 262, 269, 293, 299, 329, 334, 342, 346, 349, 357, 364, 376, 383], 'instigation': [8], 'Anglo-Saxon': [10], 'standard': [11], 'setters,': [12], 'basis': [14, 72, 219, 330], 'traditional': [17, 335], 'accounting': [286], 'model,': [19], 'or': [20, 149], 'financial': [22, 181, 246, 361], 'conventions': [23], 'which': [24, 226], 'determine': [25], 'how': [26], "company's": [28, 78, 256], 'wealth': [29, 257], 'and': [30, 55, 81, 86, 102, 194, 211, 213, 242, 258, 298, 331, 363], 'income': [31, 79, 260], 'is': [32, 100, 116, 128, 273, 313], 'measured,': [33], 'have': [34], 'been': [35, 168], 'increasingly': [36], 'called': [37], 'into': [38], 'question.': [39], 'This': [40], 'wide-reaching': [41], 'movement,': [42], 'initiated': [43], 'in': [44, 177, 245, 345], 'United': [46], 'States': [47], 'by': [48, 57, 130, 135, 139, 150], 'Financial': [50], 'Accounting': [51, 60], 'Standards': [52, 61], 'Board': [53], '(FASB),': [54], 'internationally': [56], 'International': [59], 'Committee': [62], '(IASC),': [63], 'aims': [64, 227], 'to': [65, 173, 228, 302, 321, 356, 360, 381], 'replace': [66], 'historical': [67], 'cost': [68], '-': [69, 88, 272, 277], 'current': [71], 'for': [73, 189, 204, 220, 309, 317], 'measurement': [75, 179], 'statement': [80], 'valuation': [82, 127], 'its': [84, 303], 'assets': [85, 210], 'liabilities': [87, 212], 'with': [89, 146, 353], 'notion': [91], 'fair': [93, 98, 175, 263, 274, 284, 314, 350, 386], 'value.': [94], 'The': [95, 160], 'concept': [96], 'value': [99, 112, 133, 154, 176, 199, 264, 275, 285, 294, 315, 351, 387], 'broader': [101], 'can': [103, 200, 214, 278], 'be': [104, 202, 279], 'applied': [105], 'more': [106, 231], 'generally': [107], 'than': [108], 'that': [109], 'market': [111, 119, 141], 'indeed,': [113], 'where': [114], 'there': [115], 'no': [117], 'quoted': [118], 'price': [120, 142], 'available': [121], 'on': [122], 'an': [123, 144], 'active': [124], 'market,': [125], 'determined': [129], 'exchange': [132], 'agreed': [134], 'two': [136], 'independent': [137], 'parties,': [138], 'item': [145], 'similar': [147], 'characteristics': [148], 'net': [152, 259], 'present': [153, 372], 'estimate': [155, 291], 'future': [157, 238], 'cash': [158, 239], 'flows.': [159], 'most': [161], 'significant': [162], 'European': [163], 'use': [164, 174], 'it': [166, 188], 'has': [167], 'requirement': [170], '(IAS': [171, 192, 196], '39)': [172], 'instruments,': [182], 'but': [183], 'IASB': [185], 'also': [186], 'prescribes': [187], 'investment': [190, 243], 'properties': [191], '40)': [193], 'agriculture': [195], '41).': [197], 'Fair': [198], 'potentially': [201], 'used': [203], 'large': [206], 'non-financial': [209], 'therefore': [215], 'serve': [216], 'as': [217, 281], 'new': [222], 'corporate': [223], 'model': [225], 'provide': [229, 288], 'accurate': [232], 'reflection': [233], 'uncertainties': [236], 'affecting': [237], 'flow': [240], 'estimates': [241], 'opportunities': [244], 'reports.This': [247], 'article': [248], 'looks': [249], 'usefulness': [252, 384], 'measuring': [254], 'using': [261], 'method.': [265], 'In': [266, 319], 'this': [267], 'regard,': [268], 'key': [270], 'question': [271], 'relevant?': [276], 'analysed': [280], 'follows:': [282], 'do': [283], 'numbers': [287], 'better': [290], 'company': [297], 'risk': [300], 'relating': [301], 'activity?': [304], 'How': [305, 311], 'informative': [306], 'are': [307], 'they': [308], 'users?': [310], 'useful': [312], 'information': [316], 'decision-making?': [318], 'order': [320], 'answer': [322], 'these': [323], 'questions,': [324], 'we': [325, 370], 'shall': [326], 'first': [327], 'examine': [328], 'limitations': [332], 'model.': [337], 'We': [338], 'will': [339, 371], 'then': [340], 'analyse': [341], 'determining': [343], 'factors': [344], 'emergence': [347], 'method,': [352], 'particular': [354], 'regard': [355], 'role': [358], 'attributed': [359], 'statements': [362], 'needs': [365], 'their': [367], 'users.': [368], 'Lastly,': [369], 'summary': [374], 'empirical': [377], 'studies': [378], 'carried': [379], 'out': [380], 'assess': [382], 'information.': [389]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2222954455', 'counts_by_year': [], 'updated_date': '2024-12-09T21:01:03.613511', 'created_date': '2016-06-24'}