Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W78987986', 'doi': None, 'title': 'Financial Reporting: A Look into the Effects of Changing Accounting Standards in the United States', 'display_name': 'Financial Reporting: A Look into the Effects of Changing Accounting Standards in the United States', 'publication_year': 2014, 'publication_date': '2014-01-01', 'ids': {'openalex': 'https://openalex.org/W78987986', 'mag': '78987986'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://encompass.eku.edu/cgi/viewcontent.cgi?article=1159&context=honors_theses', '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/A5045913587', 'display_name': 'Jacob D. Carberry', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Jacob D. Carberry', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5045913587'], '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': 66}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T12675', 'display_name': 'Value-based Management and Economic Performance Measurement', 'score': 0.5105, '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/T12675', 'display_name': 'Value-based Management and Economic Performance Measurement', 'score': 0.5105, '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'}}, {'id': 'https://openalex.org/T10081', 'display_name': 'Financial Reporting and Earnings Management', 'score': 0.4993, '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': 'Theoretical Foundations of Accounting and Reporting Practices', 'score': 0.4511, '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/financial-reporting', 'display_name': 'Financial Reporting', 'score': 0.642871}, {'id': 'https://openalex.org/keywords/international-financial-reporting-standards', 'display_name': 'International Financial Reporting Standards', 'score': 0.61758}, {'id': 'https://openalex.org/keywords/international-accounting-standards', 'display_name': 'International Accounting Standards', 'score': 0.57235}, {'id': 'https://openalex.org/keywords/management-accounting', 'display_name': 'Management Accounting', 'score': 0.54752}, {'id': 'https://openalex.org/keywords/financial-performance', 'display_name': 'Financial Performance', 'score': 0.537573}, {'id': 'https://openalex.org/keywords/governmental-accounting', 'display_name': 'Governmental accounting', 'score': 0.43251067}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.7034892}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.609126}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.57638806}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.54812884}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.49405196}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.44027254}, {'id': 'https://openalex.org/C2781185899', 'wikidata': 'https://www.wikidata.org/wiki/Q2990822', 'display_name': 'Governmental accounting', 'level': 5, 'score': 0.43251067}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.41030464}, {'id': 'https://openalex.org/C24416426', 'wikidata': 'https://www.wikidata.org/wiki/Q5508878', 'display_name': 'Fund accounting', 'level': 4, 'score': 0.39969632}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.3908822}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.36088973}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://encompass.eku.edu/cgi/viewcontent.cgi?article=1159&context=honors_theses', '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/W643508767', 'https://openalex.org/W631213646', 'https://openalex.org/W595576455', 'https://openalex.org/W3156366333', 'https://openalex.org/W3122711745', 'https://openalex.org/W3092963063', 'https://openalex.org/W3092438787', 'https://openalex.org/W3090776759', 'https://openalex.org/W2971283602', 'https://openalex.org/W2575457864', 'https://openalex.org/W2416124937', 'https://openalex.org/W2266655141', 'https://openalex.org/W2131903629', 'https://openalex.org/W2074651899', 'https://openalex.org/W2060707473', 'https://openalex.org/W2004960541', 'https://openalex.org/W1972599856', 'https://openalex.org/W1969811509', 'https://openalex.org/W1589757658', 'https://openalex.org/W1509925511'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W78987986', 'counts_by_year': [], 'updated_date': '2024-09-19T00:29:29.772417', 'created_date': '2016-06-24'}