Publication Information

{'id': 'https://openalex.org/W3123789392', 'doi': None, 'title': 'An Institutional Perspective on International Financial Reporting Standards Adoption in Developing Countries', 'display_name': 'An Institutional Perspective on International Financial Reporting Standards Adoption in Developing Countries', 'publication_year': 2011, 'publication_date': '2011-04-01', 'ids': {'openalex': 'https://openalex.org/W3123789392', 'mag': '3123789392'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1G1-327451132/an-institutional-perspective-on-international-financial', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764672172', 'display_name': 'Academy of Accounting and Financial Studies journal', 'issn_l': '1096-3685', 'issn': ['1096-3685'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315810', 'host_organization_name': 'Allied Academies', 'host_organization_lineage': ['https://openalex.org/P4310315810', 'https://openalex.org/P4310320466'], 'host_organization_lineage_names': ['Allied Academies', 'OMICS Publishing Group'], 'type': 'journal'}, '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/A5014917216', 'display_name': 'Lasmin', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Lasmin', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5014917216'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 2.64, 'has_fulltext': False, 'cited_by_count': 21, 'citation_normalized_percentile': {'value': 0.928817, 'is_in_top_1_percent': False, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 90, 'max': 91}, 'biblio': {'volume': '15', 'issue': '2', 'first_page': '61', 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.813, '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': 0.813, '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/comparability', 'display_name': 'Comparability', 'score': 0.5052255}], 'concepts': [{'id': 'https://openalex.org/C2778587509', 'wikidata': 'https://www.wikidata.org/wiki/Q176831', 'display_name': 'International Financial Reporting Standards', 'level': 2, 'score': 0.7247896}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.65052474}, {'id': 'https://openalex.org/C143910263', 'wikidata': 'https://www.wikidata.org/wiki/Q750458', 'display_name': 'Capital market', 'level': 2, 'score': 0.59948355}, {'id': 'https://openalex.org/C2780233690', 'wikidata': 'https://www.wikidata.org/wiki/Q535347', 'display_name': 'Transparency (behavior)', 'level': 2, 'score': 0.56413436}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.5114428}, {'id': 'https://openalex.org/C197947376', 'wikidata': 'https://www.wikidata.org/wiki/Q5155608', 'display_name': 'Comparability', 'level': 2, 'score': 0.5052255}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.46765536}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.43433475}, {'id': 'https://openalex.org/C19244329', 'wikidata': 'https://www.wikidata.org/wiki/Q208697', 'display_name': 'Financial market', 'level': 2, 'score': 0.42555815}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.42032027}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.41143668}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.40630034}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.38190776}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.35807002}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.10746491}, {'id': 'https://openalex.org/C33923547', 'wikidata': 'https://www.wikidata.org/wiki/Q395', 'display_name': 'Mathematics', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C114614502', 'wikidata': 'https://www.wikidata.org/wiki/Q76592', 'display_name': 'Combinatorics', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1G1-327451132/an-institutional-perspective-on-international-financial', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764672172', 'display_name': 'Academy of Accounting and Financial Studies journal', 'issn_l': '1096-3685', 'issn': ['1096-3685'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315810', 'host_organization_name': 'Allied Academies', 'host_organization_lineage': ['https://openalex.org/P4310315810', 'https://openalex.org/P4310320466'], 'host_organization_lineage_names': ['Allied Academies', 'OMICS Publishing Group'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'score': 0.5, 'display_name': 'Partnerships for the goals', 'id': 'https://metadata.un.org/sdg/17'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W3135005135', 'https://openalex.org/W3112170110', 'https://openalex.org/W2763985081', 'https://openalex.org/W2581976412', 'https://openalex.org/W2495783892', 'https://openalex.org/W2471573580', 'https://openalex.org/W2320463138', 'https://openalex.org/W2276639797', 'https://openalex.org/W2183933265', 'https://openalex.org/W2170646441', 'https://openalex.org/W2161498670', 'https://openalex.org/W2018501887', 'https://openalex.org/W1994437050', 'https://openalex.org/W1993663609', 'https://openalex.org/W1979998886', 'https://openalex.org/W1968093145', 'https://openalex.org/W1964604396', 'https://openalex.org/W1588177854', 'https://openalex.org/W1551744189', 'https://openalex.org/W1545970450'], 'abstract_inverted_index': {'INTRODUCTION': [0], 'The': [1, 281, 530], 'rise': [2], 'of': [3, 14, 21, 43, 47, 75, 130, 141, 177, 204, 306, 315, 392, 404, 408, 455, 467, 487, 594, 597, 611], 'the': [4, 19, 22, 31, 101, 124, 128, 139, 156, 202, 279, 313, 331, 352, 405, 409, 453, 456, 465, 485, 537, 545, 555, 592, 595, 609], 'International': [5, 32, 52], 'Financial': [6], 'Reporting': [7], 'Standards': [8, 34, 54], '(IFRS)': [9], 'as': [10, 361, 426], 'a': [72], 'global': [12, 147, 538], 'benchmark': [13], 'accounting': [15, 49, 80, 189, 618], 'standards,': [16], 'marked': [17], 'by': [18, 330, 397, 469, 536, 554, 604], 'use': [20], 'standards': [23, 50, 81, 190], 'in': [24, 39, 90, 100, 132, 155, 160], '122': [25], 'countries': [26, 182, 197, 215, 262, 299, 316, 338, 601], '(IASPlus,': [27], '2010),': [28], 'suggests': [29, 462], 'that': [30, 69, 82, 136, 214, 263, 339, 463, 544, 565], 'Accounting': [33, 53], 'Board': [35], '(IASB)': [36], 'has': [37, 126, 244, 327], 'succeeded': [38], 'achieving': [40], 'its': [41], 'objective': [42], 'bringing': [44], 'about': [45], 'convergence': [46], 'national': [48, 188, 395], 'and': [51, 78, 87, 93, 105, 146, 180, 222, 233, 258, 335, 357, 443, 446, 496, 505, 520, 571, 615], '[or': [55], 'IFRS]': [56], 'to': [57, 97, 172, 185, 200, 226, 273, 319, 344, 365, 370, 402, 458, 511, 532, 547, 557, 580, 584, 607], 'high-quality': [58], 'solutions': [59], '(IASB,': [60, 111], '2007,': [61, 112], 'p.': [62, 113, 528], '4).': [63, 114], 'This': [64, 461], 'growing': [65], 'acceptance': [522], 'also': [67, 381, 493], 'indicates': [68], 'IFRS': [70, 131, 217, 267, 291, 307, 341, 385, 468, 549, 586], 'constitutes': [71], 'single': [73], 'set': [74], 'high-quality,': [76], 'understandable': [77], 'enforceable': [79], 'require': [83], 'high': [84, 346, 616], 'quality,': [85], 'transparent': [86], 'comparable': [88], 'information': [89], 'financial': [91, 95, 144, 205, 231, 348, 372, 411], 'statements': [92], 'other': [94, 106, 194, 336, 358], 'reporting': [96, 145, 206, 220, 373, 412], 'help': [98, 343, 355], 'participants': [99, 118], "world's": [102], 'capital': [103, 148, 393], 'markets': [104, 117, 149], 'users': [107, 121], 'make': [108], 'economic': [109, 208, 236, 276, 287, 322, 472], 'decisions': [583], 'As': [115], 'non-capital': [116], 'become': [119], 'secondary': [120], '(Salvary,': [122], '2006),': [123, 437], 'IASB': [125], 'focused': [127, 308], 'development': [129], 'such': [133, 360, 425], 'way': [135], 'it': [137, 211, 311, 326, 387, 562], 'satisfies': [138], 'demand': [140], 'more': [142, 179, 181, 196, 228], 'efficient': [143], 'which': [150], 'plays': [151], 'major': [153], 'role': [154], 'wealth': [157], 'distribution': [158, 176], 'process': [159], 'market': [161], 'economies': [162], '(Jorissen,': [163], 'Lybaert,': [164], '&': [165, 375, 416, 430, 435, 440, 449, 500, 525, 588], 'van': [166], 'de': [167], 'Poel,': [168], '2006).': [169], 'In': [170, 193, 350, 591], 'order': [171], 'get': [173], 'into': [174], 'this': [175, 248], 'wealth,': [178], 'are': [183, 260, 482, 492, 576, 602], 'willing': [184], 'exchange': [186, 363], 'their': [187], 'for': [191, 207, 247, 321, 513], 'IFRS.': [192, 460], 'words,': [195], 'have': [198, 218, 264, 269, 292], 'started': [199], 'acknowledge': [201], 'importance': [203], 'reasons': [209], 'where': [210], 'is': [212, 283, 474, 540], 'believed': [213], 'adopting': [216, 340, 384], 'higher': [219, 235, 406], 'transparency': [221], 'comparability,': [223], 'greater': [224], 'chances': [225], 'attract': [227], 'investment,': [229], 'increase': [230], 'surplus,': [232], 'achieve': [234], 'growth': [237, 570], 'rates.': [238], 'However,': [239], 'little': [240], 'supporting': [241], 'empirical': [242], 'evidence': [243], 'been': [245, 271, 294, 328], 'found': [246, 564], 'belief.': [249], 'Botswana,': [250], 'Haiti,': [251], 'Nepal,': [252], 'Panama,': [253], 'Papua': [254], 'New': [255], 'Guinea,': [256], 'Tajikistan,': [257], 'Venezuela': [259], 'among': [261, 452], 'substantially': [265], 'adopted': [266], 'yet': [268], 'not': [270, 483, 508, 551, 577], 'able': [272], 'obtain': [274], 'desirable': [275], 'benefits': [277, 288], 'from': [278, 289, 383], 'adoption.': [280], 'issue': [282], 'then;': [284], 'if': [285], 'direct': [286], 'accommodating': [290], 'never': [293], 'certain,': [295], 'why': [296], 'do': [297], 'developing': [298, 581, 600], 'adopt': [300, 459, 548, 585], 'IFRS?': [301], 'Recent': [302], 'studies': [303, 421], 'on': [304, 309], 'adoption': [305, 353, 466], 'how': [310], 'improves': [312], 'competitiveness': [314], 'or': [317, 480, 489], 'firms': [318], 'compete': [320, 512, 558], 'resources.': [323], 'For': [324, 560], 'instance,': [325], 'maintained': [329], 'European': [332], 'Union': [333], '(EU)': [334], 'developed': [337], 'will': [342], 'produce': [345], 'quality': [347, 407, 617], 'reporting.': [349], 'results,': [351], 'would': [354, 388], 'governments': [356, 379], 'regulators,': [359], 'stock': [362], 'administrators,': [364], 'reduce': [366], 'monitoring': [367], 'costs': [368], 'related': [369, 579], 'company': [371], '(Rodrigues': [374], 'Craig,': [376], '2007).': [377], 'National': [378], 'could': [380], 'benefit': [382], 'because': [386, 477], 'encourage': [389], 'international': [390, 605], 'flows': [391], 'across': [394], 'boundaries': [396], 'providing': [398], 'significant': [399], 'positive': [400], 'signals': [401], 'investors': [403], "countries'": [410, 582], 'system': [413], '(Roberts,': [414], 'Weetman,': [415], 'Gordon,': [417], '2002).': [418], 'A': [419], 'few': [420], 'revealed': [422], 'noneconomic': [423], 'factors': [424], 'literacy': [427], 'rate': [428], '(Zeghal': [429, 434, 587], 'Mhedhbi,': [431, 436, 589], '2006);': [432], 'culture': [433], '(Ding,': [438], 'Jeanjean,': [439], 'Stolwy,': [441], '2005)': [442], '(Hope,': [444], '2003);': [445], 'language': [447], '(Doupnik': [448], 'Taylor,': [450], '1985)': [451], 'antecedents': [454], 'decision': [457, 546], 'justifying': [464], 'only': [470, 484, 509], 'using': [471], 'explanation': [473], 'too': [475], 'simplistic': [476], 'organizations': [504], '[countries': [479], 'firms]': [481], 'producers': [486], 'goods': [488], 'services,': [490], 'but': [491, 515], 'symbolic': [494], 'social': [495, 521], 'cultural': [497], 'entities': [498], '(Meyer': [499], 'Rowan,': [501], '1977).': [502], 'Additionally,': [503], 'organizational': [506], 'actors': [507], 'seek': [510, 518], 'resources,': [514], 'they': [516], 'ultimately': [517], 'legitimacy': [519], '(Judge,': [523], 'Li,': [524], 'Pinsker,': [526], '2010,': [527], '162).': [529], 'need': [531, 556], 'be': [533, 552], 'socially': [534], 'accepted': [535], 'community': [539], 'sometime': [541], 'very': [542], 'paramount': [543], 'might': [550], 'triggered': [553], 'economically.': [559], 'example': [561], 'was': [563], 'Gross': [566], 'Domestic': [567], 'Product': [568], '(GDP)': [569], 'Foreign': [572], 'Direct': [573], 'Investment': [574], '(FDI)': [575], 'significantly': [578], '2006)': [590], 'context': [593], 'diffusion': [596], 'IFRS,': [598], 'most': [599], 'pressured': [603], 'meet': [608], 'necessity': [610], 'having': [612], 'legitimate,': [613], 'modern,': [614], 'standards.': [619], '…': [620]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3123789392', 'counts_by_year': [{'year': 2021, 'cited_by_count': 1}, {'year': 2020, 'cited_by_count': 2}, {'year': 2018, 'cited_by_count': 5}, {'year': 2017, 'cited_by_count': 3}, {'year': 2016, 'cited_by_count': 3}, {'year': 2015, 'cited_by_count': 1}, {'year': 2014, 'cited_by_count': 3}, {'year': 2013, 'cited_by_count': 2}], 'updated_date': '2024-12-13T20:46:35.597290', 'created_date': '2021-02-01'}