Publication Information

{'id': 'https://openalex.org/W2763985081', 'doi': 'https://doi.org/10.2139/ssrn.3039980', 'title': 'Linkages between the Adoption of International Financial Reporting Standards and Economic Growth within CEMAC Countries', 'display_name': 'Linkages between the Adoption of International Financial Reporting Standards and Economic Growth within CEMAC Countries', 'publication_year': 2017, 'publication_date': '2017-01-01', 'ids': {'openalex': 'https://openalex.org/W2763985081', 'doi': 'https://doi.org/10.2139/ssrn.3039980', 'mag': '2763985081'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.2139/ssrn.3039980', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210172589', 'display_name': 'SSRN Electronic Journal', 'issn_l': '1556-5068', 'issn': ['1556-5068'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I1318003438', 'host_organization_name': 'RELX Group (Netherlands)', 'host_organization_lineage': ['https://openalex.org/I1318003438'], 'host_organization_lineage_names': ['RELX Group (Netherlands)'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], '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/A5071617633', 'display_name': 'Professor Alain Ndedi', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I4210100321', 'display_name': 'University of Santa Monica', 'ror': 'https://ror.org/0145dtj11', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I4210100321']}, {'id': 'https://openalex.org/I24027795', 'display_name': 'University of Johannesburg', 'ror': 'https://ror.org/04z6c2n17', 'country_code': 'ZA', 'type': 'education', 'lineage': ['https://openalex.org/I24027795']}, {'id': 'https://openalex.org/I4210137903', 'display_name': 'Charisma University', 'ror': 'https://ror.org/03z1phr67', 'country_code': 'TC', 'type': 'education', 'lineage': ['https://openalex.org/I4210137903']}, {'id': 'https://openalex.org/I69552723', 'display_name': 'University of Pretoria', 'ror': 'https://ror.org/00g0p6g84', 'country_code': 'ZA', 'type': 'education', 'lineage': ['https://openalex.org/I69552723']}], 'countries': ['TC', 'US', 'ZA'], 'is_corresponding': False, 'raw_author_name': 'Professor Alain Ndedi', 'raw_affiliation_strings': ['Charisma University', 'International Council for Family Business', 'Saint Monica University', 'University of Johannesburg', 'University of Pretoria', 'YENEPAD'], 'affiliations': [{'raw_affiliation_string': 'Saint Monica University', 'institution_ids': ['https://openalex.org/I4210100321']}, {'raw_affiliation_string': 'University of Johannesburg', 'institution_ids': ['https://openalex.org/I24027795']}, {'raw_affiliation_string': 'Charisma University', 'institution_ids': ['https://openalex.org/I4210137903']}, {'raw_affiliation_string': 'University of Pretoria', 'institution_ids': ['https://openalex.org/I69552723']}, {'raw_affiliation_string': 'YENEPAD', 'institution_ids': []}, {'raw_affiliation_string': 'International Council for Family Business', 'institution_ids': []}]}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5087117913', 'display_name': 'Chimene Djapou Fouthe', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Chimene Djapou Fouthe', 'raw_affiliation_strings': ['World Bank'], 'affiliations': [{'raw_affiliation_string': 'World Bank', 'institution_ids': []}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5044255813', 'display_name': 'Florence Nisabwe', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Florence Nisabwe', 'raw_affiliation_strings': ['Independent'], 'affiliations': [{'raw_affiliation_string': 'Independent', 'institution_ids': []}]}], 'institution_assertions': [], 'countries_distinct_count': 3, 'institutions_distinct_count': 4, 'corresponding_author_ids': [], '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': 63}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10007', 'display_name': 'Monetary Policy and Economic Impact', 'score': 0.9492, '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'}}, 'topics': [{'id': 'https://openalex.org/T10007', 'display_name': 'Monetary Policy and Economic Impact', 'score': 0.9492, '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/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9369, '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/T13366', 'display_name': 'Accounting Theory and Financial Reporting', 'score': 0.9241, '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': [], 'concepts': [{'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.49735072}, {'id': 'https://openalex.org/C2778587509', 'wikidata': 'https://www.wikidata.org/wiki/Q176831', 'display_name': 'International Financial Reporting Standards', 'level': 2, 'score': 0.46586493}, {'id': 'https://openalex.org/C73283319', 'wikidata': 'https://www.wikidata.org/wiki/Q1416617', 'display_name': 'Financial system', 'level': 1, 'score': 0.41107926}, {'id': 'https://openalex.org/C18547055', 'wikidata': 'https://www.wikidata.org/wiki/Q47417', 'display_name': 'International economics', 'level': 1, 'score': 0.3852439}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.37412924}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.33759776}, {'id': 'https://openalex.org/C155202549', 'wikidata': 'https://www.wikidata.org/wiki/Q178803', 'display_name': 'International trade', 'level': 1, 'score': 0.32627648}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.2139/ssrn.3039980', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210172589', 'display_name': 'SSRN Electronic Journal', 'issn_l': '1556-5068', 'issn': ['1556-5068'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I1318003438', 'host_organization_name': 'RELX Group (Netherlands)', 'host_organization_lineage': ['https://openalex.org/I1318003438'], 'host_organization_lineage_names': ['RELX Group (Netherlands)'], 'type': 'repository'}, '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': 7, 'referenced_works': ['https://openalex.org/W1979998886', 'https://openalex.org/W2108747612', 'https://openalex.org/W2141211797', 'https://openalex.org/W3121531922', 'https://openalex.org/W3122176856', 'https://openalex.org/W4249720144', 'https://openalex.org/W4383454972'], 'related_works': ['https://openalex.org/W3124526331', 'https://openalex.org/W2980931527', 'https://openalex.org/W2782810953', 'https://openalex.org/W2782028653', 'https://openalex.org/W2756852336', 'https://openalex.org/W2169678501', 'https://openalex.org/W2160577847', 'https://openalex.org/W2124613772', 'https://openalex.org/W2114356878', 'https://openalex.org/W1975056585'], 'abstract_inverted_index': {'In': [0], 'today’s': [1], 'business': [2, 98], 'climate,': [3], 'financial': [4, 32, 48, 69, 81, 120, 148, 170, 269], 'statements': [5, 16, 270], 'disclosed': [6], 'by': [7, 20, 220, 272], 'firms': [8, 273], 'have': [9], 'huge': [10, 77], 'impacts': [11, 259], 'on': [12, 79, 249, 260], 'the': [13, 41, 66, 80, 140, 155, 175, 191, 223, 228, 238, 250, 266, 283], 'society.': [14], 'Financial': [15, 57, 91, 215, 242], 'are': [17], 'heavily': [18], 'used': [19], 'shareholders,': [21], 'creditors,': [22], 'labor': [23], 'unions': [24], 'and': [25, 35, 43, 88, 107, 132, 162, 182, 263, 278], 'government': [26], 'authorities': [27, 124], 'to': [28, 51, 95, 103, 144, 196, 225, 291], 'assess': [29], 'a': [30, 62, 76, 97, 194, 246, 288], 'firm’s': [31], 'position,': [33], 'performance': [34], 'viability.': [36], 'Past': [37], 'experiences': [38], 'show': [39, 236], 'that': [40, 100, 114, 169, 186, 237, 282], 'reliable': [42], 'accurate': [44, 108], 'accounting': [45, 188], 'information': [46, 189], 'enables': [47, 101, 190], 'market': [49], 'participants': [50], 'make': [52, 104, 197], 'more': [53, 105, 199], 'rational': [54, 106], 'decisions.': [55], 'International': [56, 90, 123, 129, 133, 214, 241], 'Reporting': [58, 92, 216, 243], 'Standards': [59, 93, 217, 244], '(IFRS)': [60, 218], 'play': [61], 'vital': [63], 'role': [64], 'in': [65, 118, 151], 'preparation': [67], 'of': [68, 73, 135, 142, 147, 158, 174, 193, 208, 232, 240, 255, 268, 285], 'statements.': [70], 'The': [71, 253], 'adoption': [72, 116, 141, 219, 239, 254, 284], 'IFRS': [74, 115, 143, 256, 286], 'has': [75, 245, 257, 287], 'impact': [78, 248], 'statement': [82], 'elements;': [83], 'assets,': [84], 'liabilities,': [85], 'equity,': [86], 'revenues': [87], 'expenses.': [89], 'contribute': [94], 'create': [96], 'climate': [99], 'investors': [102], 'investment': [109, 201], 'decision.': [110], 'Epstein': [111], '(2009)': [112], 'asserts': [113], 'results': [117], 'higher': [119], 'reporting': [121, 171], 'quality.': [122], 'such': [125], 'as': [126], 'World': [127], 'Bank,': [128], 'Monetary': [130], 'Fund,': [131], 'Organization': [134], 'Securities': [136], 'Commissions': [137], '(IOSCO)': [138], 'encourage': [139], 'advance': [145], 'effectiveness': [146], 'markets,': [149], 'which': [150], 'turn': [152], 'may': [153], 'spark': [154], 'economic': [156, 178, 251], 'growth': [157, 206], 'adopting': [159], 'countries': [160, 221], '(Wyatt': [161], 'Yospe,': [163], '1993).': [164], 'Ball': [165], '(2008)': [166], 'pointed': [167], 'out': [168], 'is': [172, 222], 'one': [173], 'most': [176], 'important': [177], 'activities.': [179, 295], 'Further,': [180], 'Li': [181], 'Shroff': [183], '(2010)': [184], 'declare': [185], 'high-quality': [187], 'management': [192], 'firm': [195], 'much': [198], 'effective': [200], 'decisions,': [202], 'translating': [203], 'into': [204, 227], 'high': [205], 'rate': [207], 'economy.': [209, 230], 'A': [210], 'major': [211], 'driver': [212], 'for': [213], 'desire': [224], 'integrate': [226], 'global': [229, 293], 'Some': [231], 'previous': [233], 'research': [234], 'studies': [235], 'positive': [247, 258], 'growth.': [252], 'international': [261], 'trade': [262, 294], 'significantly': [264], 'enhances': [265], 'comparability': [267], 'prepared': [271], 'from': [274], 'different': [275], 'countries.': [276], 'Samuels': [277], 'Piper': [279], '(1985)': [280], 'stated': [281], 'great': [289], 'potential': [290], 'facilitate': [292]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2763985081', 'counts_by_year': [], 'updated_date': '2024-12-06T12:18:03.772835', 'created_date': '2017-10-20'}