Publication Information

{'id': 'https://openalex.org/W3035490919', 'doi': 'https://doi.org/10.1504/ijaape.2020.10029967', 'title': 'International financial reporting system in India and China: past, present and IFRS', 'display_name': 'International financial reporting system in India and China: past, present and IFRS', 'publication_year': 2020, 'publication_date': '2020-01-01', 'ids': {'openalex': 'https://openalex.org/W3035490919', 'doi': 'https://doi.org/10.1504/ijaape.2020.10029967', 'mag': '3035490919'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1504/ijaape.2020.10029967', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S62246846', 'display_name': 'International Journal of Accounting Auditing and Performance Evaluation', 'issn_l': '1740-8008', 'issn': ['1740-8008', '1740-8016'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310317825', 'host_organization_name': 'Inderscience Publishers', 'host_organization_lineage': ['https://openalex.org/P4310317825'], 'host_organization_lineage_names': ['Inderscience Publishers'], 'type': 'journal'}, '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/A5073594646', 'display_name': 'Sakshi Bathla', 'orcid': 'https://orcid.org/0000-0002-1592-7058'}, 'institutions': [{'id': 'https://openalex.org/I154851008', 'display_name': 'Indian Institute of Technology Roorkee', 'ror': 'https://ror.org/00582g326', 'country_code': 'IN', 'type': 'education', 'lineage': ['https://openalex.org/I154851008']}], 'countries': ['IN'], 'is_corresponding': False, 'raw_author_name': 'Sakshi Bathla', 'raw_affiliation_strings': ['Department of Management Studies, Indian Institute of Technology, Roorkee 247667, India.'], 'affiliations': [{'raw_affiliation_string': 'Department of Management Studies, Indian Institute of Technology, Roorkee 247667, India.', 'institution_ids': ['https://openalex.org/I154851008']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5025478187', 'display_name': 'Anil K. Sharma', 'orcid': 'https://orcid.org/0000-0002-9204-6633'}, 'institutions': [{'id': 'https://openalex.org/I154851008', 'display_name': 'Indian Institute of Technology Roorkee', 'ror': 'https://ror.org/00582g326', 'country_code': 'IN', 'type': 'education', 'lineage': ['https://openalex.org/I154851008']}], 'countries': ['IN'], 'is_corresponding': False, 'raw_author_name': 'Anil K. Sharma', 'raw_affiliation_strings': ['Department of Management Studies, Indian Institute of Technology, Roorkee 247667, India.'], 'affiliations': [{'raw_affiliation_string': 'Department of Management Studies, Indian Institute of Technology, Roorkee 247667, India.', 'institution_ids': ['https://openalex.org/I154851008']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, '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': 61}, 'biblio': {'volume': '1', 'issue': '1', 'first_page': '1', 'last_page': '1'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.8023, '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/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.8023, '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/C2778587509', 'wikidata': 'https://www.wikidata.org/wiki/Q176831', 'display_name': 'International Financial Reporting Standards', 'level': 2, 'score': 0.689294}, {'id': 'https://openalex.org/C191935318', 'wikidata': 'https://www.wikidata.org/wiki/Q148', 'display_name': 'China', 'level': 2, 'score': 0.67430246}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.60782367}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.5665746}, {'id': 'https://openalex.org/C73283319', 'wikidata': 'https://www.wikidata.org/wiki/Q1416617', 'display_name': 'Financial system', 'level': 1, 'score': 0.32850695}, {'id': 'https://openalex.org/C205649164', 'wikidata': 'https://www.wikidata.org/wiki/Q1071', 'display_name': 'Geography', 'level': 0, 'score': 0.15596357}, {'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': False, 'landing_page_url': 'https://doi.org/10.1504/ijaape.2020.10029967', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S62246846', 'display_name': 'International Journal of Accounting Auditing and Performance Evaluation', 'issn_l': '1740-8008', 'issn': ['1740-8008', '1740-8016'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310317825', 'host_organization_name': 'Inderscience Publishers', 'host_organization_lineage': ['https://openalex.org/P4310317825'], 'host_organization_lineage_names': ['Inderscience Publishers'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'id': 'https://metadata.un.org/sdg/17', 'score': 0.4, 'display_name': 'Partnerships for the goals'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W2980931527', 'https://openalex.org/W2941104682', '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': {'The': [0], 'globalisation': [1], 'of': [2, 38, 40, 62, 79, 102, 122], 'both': [3, 53], 'the': [4, 25, 30, 54, 60, 75, 83, 88, 99, 110, 131], 'markets': [5], 'and': [6, 45, 50, 71, 77, 109, 120], 'businesses': [7], 'has': [8, 20], 'created': [9], 'an': [10], 'inevitable': [11], 'demand': [12], 'for': [13, 117], 'international': [14, 63], 'convergence': [15], 'in': [16, 24, 43, 52, 82, 106, 125, 130], 'financial': [17, 41, 64, 80, 103], 'reporting': [18, 42, 65, 104], 'which': [19], 'brought': [21], 'sweeping': [22], 'changes': [23], 'accounting': [26, 118, 123, 128], 'practices': [27, 105], 'all': [28], 'over': [29], 'world.': [31], 'This': [32, 113], 'paper': [33], 'illustrates': [34], 'a': [35], 'brief': [36], 'episode': [37], 'history': [39], 'India': [44], 'China,': [46], 'its': [47, 68], 'current': [48], 'trends': [49], 'progression': [51], 'countries': [55], 'with': [56, 87], 'exclusive': [57], 'focus': [58], 'on': [59], 'implementation': [61], 'standards': [66, 129], '(IFRS),': [67], 'accrued': [69], 'benefits': [70], 'perceived': [72], 'impediments': [73], 'to': [74, 97], 'users': [76], 'preparers': [78], 'statements': [81], 'two': [84, 132], 'economies': [85, 108], 'along': [86], 'probable': [89], 'solutions.': [90], 'By': [91], 'exploring': [92], 'these': [93, 107], 'avenues,': [94], 'we': [95], 'aim': [96], 'investigate': [98], 'transformative': [100], 'phases': [101], 'road': [111], 'ahead.': [112], 'study': [114], 'bears': [115], 'implications': [116], 'bodies': [119], 'members': [121], 'profession': [124], 'implementing': [126], 'IFRS-based': [127], 'economies.': [133]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3035490919', 'counts_by_year': [], 'updated_date': '2024-12-08T12:00:50.236435', 'created_date': '2020-06-19'}