Publication Information

{'id': 'https://openalex.org/W3122933739', 'doi': None, 'title': 'Accounting Standards for Intangibles Reporting', 'display_name': 'Accounting Standards for Intangibles Reporting', 'publication_year': 2007, 'publication_date': '2007-01-01', 'ids': {'openalex': 'https://openalex.org/W3122933739', 'mag': '3122933739'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://works.bepress.com/madhani/6/', '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/A5109888647', 'display_name': 'Pankaj M. Madhani', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Pankaj M. Madhani', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5109888647'], '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/T11849', 'display_name': 'Intellectual Capital and Performance Analysis', 'score': 0.8725, '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': 0.8725, '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'}}], 'keywords': [{'id': 'https://openalex.org/keywords/business-operations', 'display_name': 'Business operations', 'score': 0.59954166}, {'id': 'https://openalex.org/keywords/intangible-asset', 'display_name': 'Intangible asset', 'score': 0.5661235}, {'id': 'https://openalex.org/keywords/intangible-good', 'display_name': 'Intangible good', 'score': 0.5659649}, {'id': 'https://openalex.org/keywords/value', 'display_name': 'Value (mathematics)', 'score': 0.505533}], 'concepts': [{'id': 'https://openalex.org/C183206440', 'wikidata': 'https://www.wikidata.org/wiki/Q46834', 'display_name': 'Balance sheet', 'level': 2, 'score': 0.8168049}, {'id': 'https://openalex.org/C169824061', 'wikidata': 'https://www.wikidata.org/wiki/Q1761731', 'display_name': 'Book value', 'level': 3, 'score': 0.7834271}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.6964295}, {'id': 'https://openalex.org/C106201281', 'wikidata': 'https://www.wikidata.org/wiki/Q336119', 'display_name': 'Business operations', 'level': 2, 'score': 0.59954166}, {'id': 'https://openalex.org/C2778380070', 'wikidata': 'https://www.wikidata.org/wiki/Q427581', 'display_name': 'Intangible asset', 'level': 2, 'score': 0.5661235}, {'id': 'https://openalex.org/C153693270', 'wikidata': 'https://www.wikidata.org/wiki/Q194980', 'display_name': 'Intangible good', 'level': 2, 'score': 0.5659649}, {'id': 'https://openalex.org/C30472729', 'wikidata': 'https://www.wikidata.org/wiki/Q955421', 'display_name': 'Fixed asset', 'level': 3, 'score': 0.51990503}, {'id': 'https://openalex.org/C2776291640', 'wikidata': 'https://www.wikidata.org/wiki/Q2912517', 'display_name': 'Value (mathematics)', 'level': 2, 'score': 0.505533}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.5032119}, {'id': 'https://openalex.org/C93613221', 'wikidata': 'https://www.wikidata.org/wiki/Q6042535', 'display_name': 'Intangible property', 'level': 3, 'score': 0.4320641}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.33925}, {'id': 'https://openalex.org/C2778348673', 'wikidata': 'https://www.wikidata.org/wiki/Q739302', 'display_name': 'Production (economics)', 'level': 2, 'score': 0.25316346}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.22742227}, {'id': 'https://openalex.org/C162853370', 'wikidata': 'https://www.wikidata.org/wiki/Q39809', 'display_name': 'Marketing', 'level': 1, 'score': 0.14212045}, {'id': 'https://openalex.org/C86511162', 'wikidata': 'https://www.wikidata.org/wiki/Q8799101', 'display_name': 'Property rights', 'level': 2, 'score': 0.09311077}, {'id': 'https://openalex.org/C175444787', 'wikidata': 'https://www.wikidata.org/wiki/Q39072', 'display_name': 'Microeconomics', 'level': 1, 'score': 0.082603335}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.07103056}, {'id': 'https://openalex.org/C119857082', 'wikidata': 'https://www.wikidata.org/wiki/Q2539', 'display_name': 'Machine learning', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://works.bepress.com/madhani/6/', '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': [{'display_name': 'Industry, innovation and infrastructure', 'id': 'https://metadata.un.org/sdg/9', 'score': 0.46}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W343536040', 'https://openalex.org/W3125100961', 'https://openalex.org/W2982964440', 'https://openalex.org/W2952431277', 'https://openalex.org/W2602037912', 'https://openalex.org/W2593607867', 'https://openalex.org/W2565778861', 'https://openalex.org/W2393600728', 'https://openalex.org/W2391469370', 'https://openalex.org/W2383879991', 'https://openalex.org/W2375505097', 'https://openalex.org/W2372382315', 'https://openalex.org/W2360835919', 'https://openalex.org/W2360335891', 'https://openalex.org/W2349794904', 'https://openalex.org/W2349490934', 'https://openalex.org/W2156785298', 'https://openalex.org/W2023964651', 'https://openalex.org/W1636713781', 'https://openalex.org/W1580834569'], 'abstract_inverted_index': {'The': [0], 'value': [1, 46, 55], 'attached': [2], 'to': [3, 24, 72, 76], 'intangible': [4, 36, 51, 65, 104], 'assets': [5, 17, 37, 52, 66, 87], 'has': [6], 'increased': [7], 'manifold': [8], 'in': [9, 88], 'the': [10, 44, 50, 89], 'current': [11, 77], 'era': [12], 'of': [13, 43, 47, 81, 92, 100], 'knowledge': [14, 33], 'economy.': [15], 'Intangible': [16], 'are': [18, 67], 'a': [19, 40, 58, 73, 93], 'major': [20], 'tool': [21], 'for': [22, 103], 'firms': [23, 29], 'build': [25], 'competitive': [26], 'advantages.': [27], 'As': [28], 'now': [30], 'become': [31], 'more': [32], 'and': [34, 56, 70], 'information-based,': [35], 'will': [38], 'comprise': [39], 'significant': [41], 'percentage': [42], 'overall': [45], 'businesses.': [48], 'It’s': [49], 'that': [53], 'create': [54], 'decide': [57], 'firm’s': [59], 'future': [60], 'growth': [61], 'potential.': [62], 'Although': [63], 'all': [64, 80], 'very': [68], 'valuable': [69], 'critical': [71], 'firm,': [74], 'according': [75], 'accounting': [78], 'practices': [79], 'them': [82], 'can’t': [83], 'be': [84], 'recognized': [85], 'as': [86], 'balance': [90], 'sheet': [91], 'firm.': [94], 'This': [95], 'article': [96], 'discusses': [97], 'many': [98], 'issues': [99], 'IAS': [101], '38': [102], 'assets.': [105]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3122933739', 'counts_by_year': [], 'updated_date': '2024-12-06T06:48:52.499248', 'created_date': '2021-02-01'}