Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W2606262048', 'doi': 'https://doi.org/10.24891/ia.20.1.16', 'title': 'Creative accounting in the context of True and Fair View concept: Pro et contra', 'display_name': 'Creative accounting in the context of True and Fair View concept: Pro et contra', 'publication_year': 2017, 'publication_date': '2017-01-16', 'ids': {'openalex': 'https://openalex.org/W2606262048', 'doi': 'https://doi.org/10.24891/ia.20.1.16', 'mag': '2606262048'}, 'language': 'bg', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.24891/ia.20.1.16', 'pdf_url': 'http://213.226.126.9/ia/2017/ia01/ia0117-16.pdf', 'source': {'id': 'https://openalex.org/S4210193061', 'display_name': 'International Accounting', 'issn_l': '2073-5081', 'issn': ['2073-5081', '2311-9381'], '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': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'bronze', 'oa_url': 'http://213.226.126.9/ia/2017/ia01/ia0117-16.pdf', 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5022839210', 'display_name': 'P.P. Baranov', 'orcid': 'https://orcid.org/0000-0001-6493-4898'}, 'institutions': [{'id': 'https://openalex.org/I4210131478', 'display_name': 'Novosibirsk State University of Economics and Management', 'ror': 'https://ror.org/03f0pkh33', 'country_code': 'RU', 'type': 'education', 'lineage': ['https://openalex.org/I4210131478']}], 'countries': ['RU'], 'is_corresponding': True, 'raw_author_name': 'P.P. Baranov', 'raw_affiliation_strings': ['Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation'], 'affiliations': [{'raw_affiliation_string': 'Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation', 'institution_ids': ['https://openalex.org/I4210131478']}]}], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': ['https://openalex.org/A5022839210'], 'corresponding_institution_ids': ['https://openalex.org/I4210131478'], 'apc_list': None, 'apc_paid': None, 'fwci': 0.499, 'has_fulltext': True, 'fulltext_origin': 'pdf', 'cited_by_count': 3, 'citation_normalized_percentile': {'value': 0.786483, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 76, 'max': 78}, 'biblio': {'volume': '20', 'issue': '1', 'first_page': '16', 'last_page': '34'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T13278', 'display_name': 'Sustainable Development and Economic Management', 'score': 0.7713, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T13278', 'display_name': 'Sustainable Development and Economic Management', 'score': 0.7713, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T13172', 'display_name': 'Factors Affecting Economic Development and Recovery', 'score': 0.6634, 'subfield': {'id': 'https://openalex.org/subfields/2000', 'display_name': 'General Economics, Econometrics and Finance'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T12922', 'display_name': 'Assessment of Sustainable Development Indicators and Strategies', 'score': 0.6431, 'subfield': {'id': 'https://openalex.org/subfields/2308', 'display_name': 'Management, Monitoring, Policy and Law'}, 'field': {'id': 'https://openalex.org/fields/23', 'display_name': 'Environmental Science'}, 'domain': {'id': 'https://openalex.org/domains/3', 'display_name': 'Physical Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/creative-accounting', 'display_name': 'Creative accounting', 'score': 0.50544286}, {'id': 'https://openalex.org/keywords/smart-industry', 'display_name': 'Smart Industry', 'score': 0.402822}], 'concepts': [{'id': 'https://openalex.org/C2779343474', 'wikidata': 'https://www.wikidata.org/wiki/Q3109175', 'display_name': 'Context (archaeology)', 'level': 2, 'score': 0.56915474}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.5609428}, {'id': 'https://openalex.org/C2780592571', 'wikidata': 'https://www.wikidata.org/wiki/Q2308363', 'display_name': 'Creative accounting', 'level': 3, 'score': 0.50544286}, {'id': 'https://openalex.org/C15744967', 'wikidata': 'https://www.wikidata.org/wiki/Q9418', 'display_name': 'Psychology', 'level': 0, 'score': 0.33836895}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.27628973}, {'id': 'https://openalex.org/C95457728', 'wikidata': 'https://www.wikidata.org/wiki/Q309', 'display_name': 'History', 'level': 0, 'score': 0.25261593}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.21265998}, {'id': 'https://openalex.org/C166957645', 'wikidata': 'https://www.wikidata.org/wiki/Q23498', 'display_name': 'Archaeology', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.24891/ia.20.1.16', 'pdf_url': 'http://213.226.126.9/ia/2017/ia01/ia0117-16.pdf', 'source': {'id': 'https://openalex.org/S4210193061', 'display_name': 'International Accounting', 'issn_l': '2073-5081', 'issn': ['2073-5081', '2311-9381'], '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': 'publishedVersion', 'is_accepted': True, 'is_published': True}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.24891/ia.20.1.16', 'pdf_url': 'http://213.226.126.9/ia/2017/ia01/ia0117-16.pdf', 'source': {'id': 'https://openalex.org/S4210193061', 'display_name': 'International Accounting', 'issn_l': '2073-5081', 'issn': ['2073-5081', '2311-9381'], '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': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [{'score': 0.46, 'display_name': 'Decent work and economic growth', 'id': 'https://metadata.un.org/sdg/8'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 7, 'referenced_works': ['https://openalex.org/W1507403863', 'https://openalex.org/W2072444028', 'https://openalex.org/W2118819481', 'https://openalex.org/W2187844879', 'https://openalex.org/W2751624169', 'https://openalex.org/W2910934319', 'https://openalex.org/W3121442433'], 'related_works': ['https://openalex.org/W821242200', 'https://openalex.org/W4385616625', 'https://openalex.org/W4309264806', 'https://openalex.org/W4293241948', 'https://openalex.org/W3202522802', 'https://openalex.org/W3123145526', 'https://openalex.org/W2612625804', 'https://openalex.org/W2050306842', 'https://openalex.org/W2030352397', 'https://openalex.org/W1578761878'], 'abstract_inverted_index': {'Аннотация': [0], 'Предмет': [1]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2606262048', 'counts_by_year': [{'year': 2023, 'cited_by_count': 1}, {'year': 2018, 'cited_by_count': 1}], 'updated_date': '2024-09-10T09:26:42.364961', 'created_date': '2017-04-28'}