Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W2420097091', 'doi': 'https://doi.org/10.21002/icmr.v1i2.3653', 'title': 'Reporting Intellectual Capital in Annual Reports: Evidence from Indonesia', 'display_name': 'Reporting Intellectual Capital in Annual Reports: Evidence from Indonesia', 'publication_year': 2014, 'publication_date': '2014-08-26', 'ids': {'openalex': 'https://openalex.org/W2420097091', 'doi': 'https://doi.org/10.21002/icmr.v1i2.3653', 'mag': '2420097091'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.21002/icmr.v1i2.3653', 'pdf_url': 'https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1012&context=icmr', 'source': {'id': 'https://openalex.org/S2737963727', 'display_name': 'Indonesian Capital Market Review', 'issn_l': '1979-8997', 'issn': ['1979-8997', '2356-3818'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315272', 'host_organization_name': 'University of Indonesia', 'host_organization_lineage': ['https://openalex.org/P4310315272'], 'host_organization_lineage_names': ['University of Indonesia'], 'type': 'journal'}, 'license': 'cc-by-sa', 'license_id': 'https://openalex.org/licenses/cc-by-sa', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref', 'doaj'], 'open_access': {'is_oa': True, 'oa_status': 'diamond', 'oa_url': 'https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1012&context=icmr', 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5082406760', 'display_name': 'Parulian Sihotang', 'orcid': 'https://orcid.org/0000-0003-3082-2710'}, 'institutions': [{'id': 'https://openalex.org/I166073570', 'display_name': 'Binus University', 'ror': 'https://ror.org/03zmf4s77', 'country_code': 'ID', 'type': 'education', 'lineage': ['https://openalex.org/I166073570']}], 'countries': ['ID'], 'is_corresponding': True, 'raw_author_name': 'Parulian Sihotang', 'raw_affiliation_strings': ['Bina Nusantara University, Jakarta, Indonesia.'], 'affiliations': [{'raw_affiliation_string': 'Bina Nusantara University, Jakarta, Indonesia.', 'institution_ids': ['https://openalex.org/I166073570', 'https://openalex.org/I166073570']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5076920347', 'display_name': 'Yulia Sanjaya', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I166073570', 'display_name': 'Binus University', 'ror': 'https://ror.org/03zmf4s77', 'country_code': 'ID', 'type': 'education', 'lineage': ['https://openalex.org/I166073570']}], 'countries': ['ID'], 'is_corresponding': False, 'raw_author_name': 'Yulia Sanjaya', 'raw_affiliation_strings': ['Bina Nusantara University, Jakarta, Indonesia.'], 'affiliations': [{'raw_affiliation_string': 'Bina Nusantara University, Jakarta, Indonesia.', 'institution_ids': ['https://openalex.org/I166073570']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': ['https://openalex.org/A5082406760'], 'corresponding_institution_ids': ['https://openalex.org/I166073570'], 'apc_list': {'value': 0, 'currency': 'USD', 'value_usd': 0, 'provenance': 'doaj'}, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': True, 'fulltext_origin': 'pdf', 'cited_by_count': 5, 'citation_normalized_percentile': {'value': 0.782084, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 81, 'max': 82}, 'biblio': {'volume': '1', 'issue': '2', 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11849', 'display_name': 'Intellectual Capital and Performance Analysis', 'score': 1.0, '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/T11849', 'display_name': 'Intellectual Capital and Performance Analysis', 'score': 1.0, '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/T12258', 'display_name': 'Perfectionism, Procrastination, Anxiety Studies', 'score': 0.9135, 'subfield': {'id': 'https://openalex.org/subfields/3203', 'display_name': 'Clinical Psychology'}, 'field': {'id': 'https://openalex.org/fields/32', 'display_name': 'Psychology'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/market-capitalization', 'display_name': 'Market capitalization', 'score': 0.65257317}, {'id': 'https://openalex.org/keywords/relational-capital', 'display_name': 'Relational capital', 'score': 0.5982567}, {'id': 'https://openalex.org/keywords/sample', 'display_name': 'Sample (material)', 'score': 0.555224}, {'id': 'https://openalex.org/keywords/structural-capital', 'display_name': 'Structural capital', 'score': 0.48815233}, {'id': 'https://openalex.org/keywords/empirical-evidence', 'display_name': 'Empirical evidence', 'score': 0.43352166}, {'id': 'https://openalex.org/keywords/capitalization', 'display_name': 'Capitalization', 'score': 0.43039516}, {'id': 'https://openalex.org/keywords/exploratory-research', 'display_name': 'Exploratory research', 'score': 0.4105998}], 'concepts': [{'id': 'https://openalex.org/C2780838347', 'wikidata': 'https://www.wikidata.org/wiki/Q1329252', 'display_name': 'Intellectual capital', 'level': 2, 'score': 0.93934226}, {'id': 'https://openalex.org/C193445137', 'wikidata': 'https://www.wikidata.org/wiki/Q471719', 'display_name': 'Market capitalization', 'level': 4, 'score': 0.65257317}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.63549995}, {'id': 'https://openalex.org/C200870193', 'wikidata': 'https://www.wikidata.org/wiki/Q11691', 'display_name': 'Stock exchange', 'level': 2, 'score': 0.63205576}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.61453855}, {'id': 'https://openalex.org/C2779445257', 'wikidata': 'https://www.wikidata.org/wiki/Q7310710', 'display_name': 'Relational capital', 'level': 3, 'score': 0.5982567}, {'id': 'https://openalex.org/C2779207338', 'wikidata': 'https://www.wikidata.org/wiki/Q9240', 'display_name': 'Indonesian', 'level': 2, 'score': 0.5883086}, {'id': 'https://openalex.org/C2776943663', 'wikidata': 'https://www.wikidata.org/wiki/Q165687', 'display_name': 'Human capital', 'level': 2, 'score': 0.5631818}, {'id': 'https://openalex.org/C198531522', 'wikidata': 'https://www.wikidata.org/wiki/Q485146', 'display_name': 'Sample (material)', 'level': 2, 'score': 0.555224}, {'id': 'https://openalex.org/C2778253041', 'wikidata': 'https://www.wikidata.org/wiki/Q699735', 'display_name': 'Annual report', 'level': 2, 'score': 0.51163536}, {'id': 'https://openalex.org/C2779313860', 'wikidata': 'https://www.wikidata.org/wiki/Q7625013', 'display_name': 'Structural capital', 'level': 5, 'score': 0.48815233}, {'id': 'https://openalex.org/C166052673', 'wikidata': 'https://www.wikidata.org/wiki/Q83021', 'display_name': 'Empirical evidence', 'level': 2, 'score': 0.43352166}, {'id': 'https://openalex.org/C2779137862', 'wikidata': 'https://www.wikidata.org/wiki/Q425951', 'display_name': 'Capitalization', 'level': 2, 'score': 0.43039516}, {'id': 'https://openalex.org/C85973986', 'wikidata': 'https://www.wikidata.org/wiki/Q1091731', 'display_name': 'Exploratory research', 'level': 2, 'score': 0.4105998}, {'id': 'https://openalex.org/C44750222', 'wikidata': 'https://www.wikidata.org/wiki/Q1897397', 'display_name': 'Financial capital', 'level': 3, 'score': 0.35527253}, {'id': 'https://openalex.org/C162853370', 'wikidata': 'https://www.wikidata.org/wiki/Q39809', 'display_name': 'Marketing', 'level': 1, 'score': 0.336048}, {'id': 'https://openalex.org/C2780299701', 'wikidata': 'https://www.wikidata.org/wiki/Q475000', 'display_name': 'Stock market', 'level': 3, 'score': 0.29840833}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.25548565}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.23938113}, {'id': 'https://openalex.org/C63545947', 'wikidata': 'https://www.wikidata.org/wiki/Q10958910', 'display_name': 'Individual capital', 'level': 4, 'score': 0.1842809}, {'id': 'https://openalex.org/C50522688', 'wikidata': 'https://www.wikidata.org/wiki/Q189833', 'display_name': 'Economic growth', 'level': 1, 'score': 0.17516503}, {'id': 'https://openalex.org/C2779343474', 'wikidata': 'https://www.wikidata.org/wiki/Q3109175', 'display_name': 'Context (archaeology)', 'level': 2, 'score': 0.11682987}, {'id': 'https://openalex.org/C205649164', 'wikidata': 'https://www.wikidata.org/wiki/Q1071', 'display_name': 'Geography', 'level': 0, 'score': 0.086958826}, {'id': 'https://openalex.org/C144024400', 'wikidata': 'https://www.wikidata.org/wiki/Q21201', 'display_name': 'Sociology', 'level': 0, 'score': 0.08416402}, {'id': 'https://openalex.org/C138885662', 'wikidata': 'https://www.wikidata.org/wiki/Q5891', 'display_name': 'Philosophy', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C41895202', 'wikidata': 'https://www.wikidata.org/wiki/Q8162', 'display_name': 'Linguistics', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C185592680', 'wikidata': 'https://www.wikidata.org/wiki/Q2329', 'display_name': 'Chemistry', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C166957645', 'wikidata': 'https://www.wikidata.org/wiki/Q23498', 'display_name': 'Archaeology', 'level': 1, '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/C43617362', 'wikidata': 'https://www.wikidata.org/wiki/Q170050', 'display_name': 'Chromatography', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C19165224', 'wikidata': 'https://www.wikidata.org/wiki/Q23404', 'display_name': 'Anthropology', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 2, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.21002/icmr.v1i2.3653', 'pdf_url': 'https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1012&context=icmr', 'source': {'id': 'https://openalex.org/S2737963727', 'display_name': 'Indonesian Capital Market Review', 'issn_l': '1979-8997', 'issn': ['1979-8997', '2356-3818'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315272', 'host_organization_name': 'University of Indonesia', 'host_organization_lineage': ['https://openalex.org/P4310315272'], 'host_organization_lineage_names': ['University of Indonesia'], 'type': 'journal'}, 'license': 'cc-by-sa', 'license_id': 'https://openalex.org/licenses/cc-by-sa', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, {'is_oa': False, 'landing_page_url': 'https://doaj.org/article/0cd2a2fcf46a4759979ce0a81d50c839', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306401280', 'display_name': 'DOAJ (DOAJ: Directory of Open Access Journals)', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.21002/icmr.v1i2.3653', 'pdf_url': 'https://scholarhub.ui.ac.id/cgi/viewcontent.cgi?article=1012&context=icmr', 'source': {'id': 'https://openalex.org/S2737963727', 'display_name': 'Indonesian Capital Market Review', 'issn_l': '1979-8997', 'issn': ['1979-8997', '2356-3818'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315272', 'host_organization_name': 'University of Indonesia', 'host_organization_lineage': ['https://openalex.org/P4310315272'], 'host_organization_lineage_names': ['University of Indonesia'], 'type': 'journal'}, 'license': 'cc-by-sa', 'license_id': 'https://openalex.org/licenses/cc-by-sa', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [{'display_name': 'Industry, innovation and infrastructure', 'id': 'https://metadata.un.org/sdg/9', 'score': 0.44}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 40, 'referenced_works': ['https://openalex.org/W11665253', 'https://openalex.org/W1483308494', 'https://openalex.org/W1495419098', 'https://openalex.org/W1507846642', 'https://openalex.org/W1512719523', 'https://openalex.org/W1538173314', 'https://openalex.org/W1556397042', 'https://openalex.org/W1556867621', 'https://openalex.org/W1558046248', 'https://openalex.org/W1565400870', 'https://openalex.org/W156632876', 'https://openalex.org/W1575642612', 'https://openalex.org/W1592301280', 'https://openalex.org/W1595184331', 'https://openalex.org/W1820801730', 'https://openalex.org/W1982546100', 'https://openalex.org/W2005912262', 'https://openalex.org/W2017164885', 'https://openalex.org/W2022220961', 'https://openalex.org/W2030772072', 'https://openalex.org/W2040424994', 'https://openalex.org/W2040741661', 'https://openalex.org/W2053092856', 'https://openalex.org/W2068489694', 'https://openalex.org/W2068835401', 'https://openalex.org/W2071768430', 'https://openalex.org/W2083340741', 'https://openalex.org/W2083607867', 'https://openalex.org/W2089495383', 'https://openalex.org/W2099020749', 'https://openalex.org/W2100745909', 'https://openalex.org/W2109559835', 'https://openalex.org/W2120565512', 'https://openalex.org/W2130830740', 'https://openalex.org/W2899108003', 'https://openalex.org/W3122324155', 'https://openalex.org/W3151727758', 'https://openalex.org/W4251228814', 'https://openalex.org/W4388147587', 'https://openalex.org/W634097888'], 'related_works': ['https://openalex.org/W4388027506', 'https://openalex.org/W4252628549', 'https://openalex.org/W4248247931', 'https://openalex.org/W3034044834', 'https://openalex.org/W3032055033', 'https://openalex.org/W3002003662', 'https://openalex.org/W2973363414', 'https://openalex.org/W2887921615', 'https://openalex.org/W2761816664', 'https://openalex.org/W2600340978'], 'abstract_inverted_index': {'This': [0], 'exploratory': [1], 'study': [2, 80, 132, 237], 'which': [3, 36, 62, 85], 'replicates': [4], 'the': [5, 21, 29, 33, 46, 55, 59, 63, 71, 75, 79, 82, 86, 116, 125, 158, 183, 203, 216, 224, 236, 245, 248], 'content': [6], 'analysis': [7], 'methodology': [8], 'of': [9, 50, 66, 74, 88, 122, 130, 136, 223, 250], 'Guthrie': [10], 'et': [11], 'all': [12], '(1999,': [13], '2004)': [14], 'towards': [15], 'Intellectual': [16], 'Capital': [17], '(IC)': [18], 'disclosures': [19, 90], 'in': [20, 70, 115, 157, 185, 214, 230], 'annual': [22, 72, 159], 'report': [23], 'has': [24], 'set': [25], 'several': [26], 'objectives.': [27], 'Primarily,': [28], 'empirical': [30], 'investigation': [31, 56], 'assesses': [32], 'extent': [34, 60, 83], 'to': [35, 61, 84, 94, 139, 165, 276], 'Indonesian': [37, 142], 'listed': [38, 114], 'companies': [39, 113, 143, 217], 'are': [40, 68, 229, 268], 'publicly': [41], 'reporting': [42, 283], 'their': [43, 154], 'IC': [44, 67, 89, 162, 186, 204, 251, 284], 'both': [45], 'amount': [47], 'and': [48, 104, 127, 148, 152, 177, 198, 206, 253, 262, 282, 288], 'type': [49], 'information': [51], 'being': [52], 'reported.': [53], 'Secondly,': [54, 161], 'also': [57], 'examines': [58], 'various': [64], 'categories': [65], 'represented': [69], 'reports': [73], 'sample': [76, 108], 'companies.': [77], 'Finally,': [78, 270], 'explores': [81], 'level': [87, 249], 'could': [91], 'be': [92, 166, 277], 'related': [93], "companies'": [95], 'characteristics': [96, 255], 'such': [97, 256], 'as': [98, 188, 210, 257], 'industry': [99], 'category,': [100], 'age,': [101, 259], 'ownership': [102, 260], 'structure': [103], 'market': [105, 263], 'capitalization.': [106], 'The': [107], 'was': [109], "Indonesia's": [110], '23': [111], 'largest': [112], 'Jakarta': [117], 'Stock': [118], 'Exchange.': [119], 'In': [120], 'light': [121], 'research': [123], 'limitations,': [124], 'preliminary': [126], 'tentative': [128], 'indings': [129, 140, 267], 'this': [131], 'indicate': [133], 'that': [134, 163], 'irst': [135], 'all,': [137], 'similar': [138], 'worldwide,': [141], 'have': [144], 'substantial': [145], 'intellectual': [146, 155, 219, 225], 'capital': [147, 156, 176, 226], 'they': [149], 'do': [150], 'aware': [151], 'disclose': [153], 'reports.': [160], 'tends': [164], 'most': [167, 222], 'often': [168], 'reported': [169, 207], 'is': [170, 191, 195, 208, 274], 'relational': [171], 'capital,': [172], 'followed': [173], 'by': [174], 'human': [175], 'organizational': [178], 'capital.': [179, 220], 'Thirdly,': [180], 'even': [181, 234], 'though': [182, 235], 'trend': [184], 'disclosure': [187, 252], 'a': [189, 241, 271], 'whole': [190], 'generally': [192], 'increasing,': [193], 'there': [194], 'no': [196, 211], 'conclusive': [197, 242], 'predictable': [199], 'pattern': [200], 'found.': [201], 'Fourthly,': [202], 'identiied': [205, 228], 'inconsistent': [209], 'framework': [212, 273], 'available': [213], 'helping': [215], 'discloses': [218], 'Fifthly,': [221], 'components': [227], 'qualitative': [231], 'format.': [232], 'Sixthly,': [233], 'did': [238], 'not': [239], 'ind': [240], 'evidence': [243], 'regarding': [244], 'relationship': [246], 'between': [247], 'company': [254], 'industry,': [258], 'structure,': [261], 'capitalization,': [264], 'however': [265], 'some': [266], 'noteworthy.': [269], 'comprehensive': [272], 'yet': [275], 'developed,': [278], 'especially': [279], 'for': [280, 286], 'collecting': [281], 'formation': [285], 'consistency': [287], 'comparability': [289], 'purposes.': [290]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2420097091', 'counts_by_year': [{'year': 2021, 'cited_by_count': 3}, {'year': 2020, 'cited_by_count': 1}], 'updated_date': '2024-12-12T19:30:49.105058', 'created_date': '2016-06-24'}