Publication Information

{'id': 'https://openalex.org/W2351758666', 'doi': None, 'title': 'Orientation Conflict of Accounting Standards Setting', 'display_name': 'Orientation Conflict of Accounting Standards Setting', 'publication_year': 2004, 'publication_date': '2004-01-01', 'ids': {'openalex': 'https://openalex.org/W2351758666', 'mag': '2351758666'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://en.cnki.com.cn/Article_en/CJFDTOTAL-CJYJ200406008.htm', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764926970', 'display_name': 'The Study of Finance and Economics', 'issn_l': None, 'issn': None, 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', '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/A5110365143', 'display_name': 'Shuang Xue', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I181679659', 'display_name': 'Shanghai University of Finance and Economics', 'ror': 'https://ror.org/00wtvfq62', 'country_code': 'CN', 'type': 'education', 'lineage': ['https://openalex.org/I181679659']}], 'countries': ['CN'], 'is_corresponding': True, 'raw_author_name': 'Xue Shuang', 'raw_affiliation_strings': ['School of Accountancy, Shanghai University of Finance and Economics, Shanghai 200433, China)'], 'affiliations': [{'raw_affiliation_string': 'School of Accountancy, Shanghai University of Finance and Economics, Shanghai 200433, China)', 'institution_ids': ['https://openalex.org/I181679659']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': ['https://openalex.org/A5110365143'], 'corresponding_institution_ids': ['https://openalex.org/I181679659'], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 3, 'citation_normalized_percentile': {'value': 0.754817, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 71, 'max': 74}, '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': 0.6275, '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': 0.6275, '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/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.6029, '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/T12509', 'display_name': 'Corporate Insolvency and Governance', 'score': 0.6007, '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/earnings-management', 'display_name': 'Earnings Management', 'score': 0.44083008}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.82594347}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.68827367}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.68715024}, {'id': 'https://openalex.org/C75949130', 'wikidata': 'https://www.wikidata.org/wiki/Q848010', 'display_name': 'Database transaction', 'level': 2, 'score': 0.6293885}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.603195}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.5069414}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.47842103}, {'id': 'https://openalex.org/C2781009383', 'wikidata': 'https://www.wikidata.org/wiki/Q15995636', 'display_name': 'Earnings management', 'level': 3, 'score': 0.44083008}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.074062884}, {'id': 'https://openalex.org/C199360897', 'wikidata': 'https://www.wikidata.org/wiki/Q9143', 'display_name': 'Programming language', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://en.cnki.com.cn/Article_en/CJFDTOTAL-CJYJ200406008.htm', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764926970', 'display_name': 'The Study of Finance and Economics', 'issn_l': None, 'issn': None, 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], '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': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W3170900574', 'https://openalex.org/W3156969944', 'https://openalex.org/W3120102505', 'https://openalex.org/W2997537321', 'https://openalex.org/W2601135677', 'https://openalex.org/W2556755972', 'https://openalex.org/W2525247833', 'https://openalex.org/W2419008224', 'https://openalex.org/W2388829535', 'https://openalex.org/W2363429751', 'https://openalex.org/W2189559208', 'https://openalex.org/W2185099102', 'https://openalex.org/W2012677769', 'https://openalex.org/W2006899239', 'https://openalex.org/W1972791057', 'https://openalex.org/W1798421524', 'https://openalex.org/W1502009305', 'https://openalex.org/W1494120730', 'https://openalex.org/W1483116092', 'https://openalex.org/W117391446'], 'abstract_inverted_index': {'Since': [0], "Enron's": [1], 'case,': [2], 'it': [3], 'has': [4], 'been': [5], 'taken': [6], 'for': [7], 'granted': [8, 89], 'that': [9, 70], 'just': [10], 'like': [11], 'Enron,': [12], 'listed': [13, 30, 51, 78, 102], 'companies': [14, 31, 52, 79, 103], 'can': [15, 80, 104], 'use': [16, 33], 'roles-based': [17, 99], 'accounting': [18, 76, 92, 100, 114], 'standards': [19, 35, 106, 115], 'to': [20, 26, 36, 110], 'manage': [21, 37, 81], 'earnings': [22, 47, 82], 'by': [23, 83, 90, 107], 'devising': [24, 108], 'transactions': [25, 57, 109], 'elude': [27, 105], 'standards,': [28, 77, 101], 'and': [29], "can't": [32], 'principles-based': [34, 75, 91], 'earnings.': [38], 'What': [39], 'is': [40], 'the': [41, 59, 68, 72, 96], 'fact?': [42], 'The': [43], 'paper': [44], 'discusses': [45], 'on': [46], 'management': [48], 'changes': [49], 'of': [50, 55, 74, 86, 98], 'taking': [53, 84], 'advantage': [54, 85], 'non-monetary': [56], 'around': [58], 'time': [60], 'when': [61], 'Non-monetary': [62], 'Transaction': [63], 'Standard': [64], 'changes.': [65], 'It': [66], 'makes': [67], 'conclusion': [69], 'under': [71, 95], 'principle': [73, 97], 'professional': [87], 'judgment': [88], 'standards;': [93], 'while': [94], 'form': [111], 'orientation': [112], 'conflict': [113], 'setting.': [116]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2351758666', 'counts_by_year': [{'year': 2017, 'cited_by_count': 1}, {'year': 2014, 'cited_by_count': 1}], 'updated_date': '2024-12-08T17:24:09.662427', 'created_date': '2016-06-24'}