Publication Information

{'id': 'https://openalex.org/W2391645168', 'doi': None, 'title': "The Accounting Measurement of Company's Cross-shareholdings under the Fair Value", 'display_name': "The Accounting Measurement of Company's Cross-shareholdings under the Fair Value", 'publication_year': 2013, 'publication_date': '2013-01-01', 'ids': {'openalex': 'https://openalex.org/W2391645168', 'mag': '2391645168'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://en.cnki.com.cn/Article_en/CJFDTOTAL-XAJR201308011.htm', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764724588', 'display_name': 'West China Finance', '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/A5036685457', 'display_name': 'Tang Kaita', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Tang Kaita', 'raw_affiliation_strings': ['SiChuan Engineering Technical College'], 'affiliations': [{'raw_affiliation_string': 'SiChuan Engineering Technical College', 'institution_ids': []}]}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5036685457'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, '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': 65}, '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': 0.7612, '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': 0.7612, '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/equity', 'display_name': 'Equity', 'score': 0.64045644}, {'id': 'https://openalex.org/keywords/value', 'display_name': 'Value (mathematics)', 'score': 0.51908326}], 'concepts': [{'id': 'https://openalex.org/C63149375', 'wikidata': 'https://www.wikidata.org/wiki/Q14136184', 'display_name': 'Fair value', 'level': 2, 'score': 0.80738264}, {'id': 'https://openalex.org/C169824061', 'wikidata': 'https://www.wikidata.org/wiki/Q1761731', 'display_name': 'Book value', 'level': 3, 'score': 0.6973574}, {'id': 'https://openalex.org/C199728807', 'wikidata': 'https://www.wikidata.org/wiki/Q2578557', 'display_name': 'Equity (law)', 'level': 2, 'score': 0.64045644}, {'id': 'https://openalex.org/C186027771', 'wikidata': 'https://www.wikidata.org/wiki/Q4008379', 'display_name': 'Valuation (finance)', 'level': 2, 'score': 0.6361233}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.58228624}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.5762071}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.53962225}, {'id': 'https://openalex.org/C2776291640', 'wikidata': 'https://www.wikidata.org/wiki/Q2912517', 'display_name': 'Value (mathematics)', 'level': 2, 'score': 0.51908326}, {'id': 'https://openalex.org/C202552767', 'wikidata': 'https://www.wikidata.org/wiki/Q1901350', 'display_name': 'Market value', 'level': 2, 'score': 0.44145125}, {'id': 'https://openalex.org/C106159729', 'wikidata': 'https://www.wikidata.org/wiki/Q2294553', 'display_name': 'Financial economics', 'level': 1, 'score': 0.43921337}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.33135235}, {'id': 'https://openalex.org/C33923547', 'wikidata': 'https://www.wikidata.org/wiki/Q395', 'display_name': 'Mathematics', 'level': 0, 'score': 0.06989679}, {'id': 'https://openalex.org/C105795698', 'wikidata': 'https://www.wikidata.org/wiki/Q12483', 'display_name': 'Statistics', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, '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://en.cnki.com.cn/Article_en/CJFDTOTAL-XAJR201308011.htm', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764724588', 'display_name': 'West China Finance', '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/W2612214391', 'https://openalex.org/W2393067053', 'https://openalex.org/W2388952279', 'https://openalex.org/W2387790127', 'https://openalex.org/W2379815615', 'https://openalex.org/W2379045151', 'https://openalex.org/W2377877704', 'https://openalex.org/W2376136615', 'https://openalex.org/W2373018882', 'https://openalex.org/W2370227650', 'https://openalex.org/W2366130013', 'https://openalex.org/W2364179197', 'https://openalex.org/W2363999600', 'https://openalex.org/W2356470905', 'https://openalex.org/W2349536567', 'https://openalex.org/W2264140062', 'https://openalex.org/W2226811571', 'https://openalex.org/W2222954455', 'https://openalex.org/W2061600718', 'https://openalex.org/W1194556343'], 'abstract_inverted_index': {'Under': [0], 'the': [1, 6, 20, 27, 35, 52, 58, 68, 73, 77, 85, 97, 112, 115], 'fair': [2, 81], 'value': [3, 7, 53, 62, 82], 'measurement': [4], 'mode,': [5], 'reassessment': [8, 61], 'of': [9, 11, 54, 60, 80], 'cross-shareholdings': [10, 123], 'listed': [12], 'companies': [13], 'is': [14, 43, 63, 104], 'included': [15, 64], 'in': [16, 65], "owner's": [17], 'equity': [18, 66], 'or': [19, 67], 'current': [21], 'profits': [22, 69], 'and': [23, 34, 70], 'losses': [24, 71], 'to': [25, 95, 101, 106, 108], 'which': [26], 'company': [28], 'has': [29, 72], 'a': [30], 'large': [31], 'independent': [32], 'choice,': [33], 'economic': [36], 'consequences': [37], 'difference': [38], 'caused': [39], 'by': [40], 'different': [41, 74], 'choices': [42], 'obvious.': [44], 'The': [45], 'paper': [46, 86, 116], 'finds': [47, 88], 'out': [48, 89], 'that': [49, 57, 90], 'when': [50], 'reassessing': [51], 'financial': [55], 'assets,': [56], 'choice': [59], 'influences': [75], 'on': [76, 121], 'pro-cyclical': [78], 'effect': [79], 'accounting.': [83, 124], 'And': [84], 'also': [87], 'using': [91], 'traditional': [92], 'valuation': [93], 'system': [94], 'evaluate': [96], 'enterprise': [98], 'value,': [99], 'price': [100, 107], 'book': [102], 'ratio': [103], 'superior': [105], 'earnings': [109], 'ratio.': [110], 'At': [111], 'same': [113], 'time,': [114], 'puts': [117], 'forward': [118], 'related': [119], 'suggestions': [120], 'processing': [122]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2391645168', 'counts_by_year': [], 'updated_date': '2024-12-10T19:57:59.056788', 'created_date': '2016-06-24'}