Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W2971290232', 'doi': None, 'title': 'International Financial Reporting: An Overview of International Accounting Standards', 'display_name': 'International Financial Reporting: An Overview of International Accounting Standards', 'publication_year': 1996, 'publication_date': '1996-01-01', 'ids': {'openalex': 'https://openalex.org/W2971290232', 'mag': '2971290232'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://digitalcommons.newhaven.edu/masterstheses/142/', 'pdf_url': None, 'source': None, '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/A5049302508', 'display_name': 'Ida Mei-Mei Chen', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Ida Mei-Mei Chen', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5049302508'], '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': 54}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T13366', 'display_name': 'Theoretical Foundations of Accounting and Reporting Practices', 'score': 0.9235, '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'}}, 'topics': [{'id': 'https://openalex.org/T13366', 'display_name': 'Theoretical Foundations of Accounting and Reporting Practices', 'score': 0.9235, '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/international-accounting-standards', 'display_name': 'International Accounting Standards', 'score': 0.722652}, {'id': 'https://openalex.org/keywords/financial-reporting', 'display_name': 'Financial Reporting', 'score': 0.619434}, {'id': 'https://openalex.org/keywords/management-accounting', 'display_name': 'Management Accounting', 'score': 0.557599}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.768186}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.6069763}, {'id': 'https://openalex.org/C2778587509', 'wikidata': 'https://www.wikidata.org/wiki/Q176831', 'display_name': 'International Financial Reporting Standards', 'level': 2, 'score': 0.60079646}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.5981641}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.57029957}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.45695284}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.44521672}, {'id': 'https://openalex.org/C71199308', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Accounting management', 'level': 3, 'score': 0.44328573}, {'id': 'https://openalex.org/C199521495', 'wikidata': 'https://www.wikidata.org/wiki/Q181487', 'display_name': 'Audit', 'level': 2, 'score': 0.41526932}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.35599133}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://digitalcommons.newhaven.edu/masterstheses/142/', 'pdf_url': None, 'source': None, '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/W58155838', 'https://openalex.org/W580641028', 'https://openalex.org/W3213904423', 'https://openalex.org/W3140645119', 'https://openalex.org/W3125339013', 'https://openalex.org/W3008963417', 'https://openalex.org/W2890575204', 'https://openalex.org/W2741257270', 'https://openalex.org/W2556082537', 'https://openalex.org/W2490546379', 'https://openalex.org/W2475215094', 'https://openalex.org/W237971542', 'https://openalex.org/W2345965460', 'https://openalex.org/W2336820658', 'https://openalex.org/W2316126486', 'https://openalex.org/W2277761434', 'https://openalex.org/W2123876637', 'https://openalex.org/W1857123177', 'https://openalex.org/W1590222991', 'https://openalex.org/W1547108903'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2971290232', 'counts_by_year': [], 'updated_date': '2024-09-19T05:49:18.434339', 'created_date': '2019-09-05'}