{"id":"https://openalex.org/W138185136","doi":"https://doi.org/10.1007/978-1-4614-8160-7_13","title":"Limitations and Future Directions","display_name":"Limitations and Future Directions","publication_year":2013,"publication_date":"2013-07-23","ids":{"openalex":"https://openalex.org/W138185136","doi":"https://doi.org/10.1007/978-1-4614-8160-7_13","mag":"138185136"},"language":"en","primary_location":{"id":"doi:10.1007/978-1-4614-8160-7_13","doi":"https://doi.org/10.1007/978-1-4614-8160-7_13","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-4614-8160-7_13","pdf_url":null,"source":{"id":"https://openalex.org/S4210169995","display_name":"Kluwer series in accounting scholarship","issn_l":"1572-0284","issn":["1572-0284"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Springer Series in Accounting Scholarship","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2490004922","display_name":"Accounting Information and Equity Valuation"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073038439","display_name":"Guochang Zhang","orcid":"https://orcid.org/0000-0001-6695-9968","observed_orcids":["https://orcid.org/0000-0001-6695-9968"]},"institutions":[{"id":"https://openalex.org/I200769079","display_name":"Hong Kong University of Science and Technology","ror":"https://ror.org/00q4vv597","country_code":"HK","type":"education","lineage":["https://openalex.org/I200769079"]}],"countries":["HK"],"is_corresponding":true,"raw_author_name":"Guochang Zhang","raw_affiliation_strings":["Hong Kong University of Science and Technology, Clear Water Bay, Kowloon, Hong Kong SAR","Hong Kong University of Science and Technology, Kowloon, Hong Kong SAR,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hong Kong University of Science and Technology, Clear Water Bay, Kowloon, Hong Kong SAR","institution_ids":["https://openalex.org/I200769079"]},{"raw_affiliation_string":"Hong Kong University of Science and Technology, Kowloon, Hong Kong SAR,","institution_ids":["https://openalex.org/I200769079"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5073038439"],"corresponding_institution_ids":["https://openalex.org/I200769079"],"apc_list":null,"apc_paid":null,"fwci":72.7214,"has_fulltext":false,"cited_by_count":44,"citation_normalized_percentile":{"value":0.9989815,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":null,"issue":null,"first_page":"223","last_page":"233"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.9940999746322632,"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":"Financial Reporting and Valuation Research","score":0.9940999746322632,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.002300000051036477,"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/T10047","display_name":"Financial Markets and Investment Strategies","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-based-valuation","display_name":"accounting-based valuation","score":0.9800000190734863},{"id":"https://openalex.org/keywords/valuation-theory","display_name":"valuation theory","score":0.7269999980926514},{"id":"https://openalex.org/keywords/future-directions","display_name":"future research directions","score":0.6959999799728394}],"concepts":[{"id":"https://openalex.org/C178300618","wikidata":"https://www.wikidata.org/wiki/Q1898509","display_name":"Extant taxon","level":2,"score":0.8819044828414917},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.8737390637397766},{"id":"https://openalex.org/C2778775528","wikidata":"https://www.wikidata.org/wiki/Q5135432","display_name":"Closing (real estate)","level":2,"score":0.4745139479637146},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.45956969261169434},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.3730376958847046},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3359203338623047},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.10304668545722961},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/978-1-4614-8160-7_13","doi":"https://doi.org/10.1007/978-1-4614-8160-7_13","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-4614-8160-7_13","pdf_url":null,"source":{"id":"https://openalex.org/S4210169995","display_name":"Kluwer series in accounting scholarship","issn_l":"1572-0284","issn":["1572-0284"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Springer Series in Accounting Scholarship","raw_type":"book-chapter"},{"id":"pmh:oai:repository.hkust.edu.hk:1783.1-68793","doi":null,"is_oa":false,"landing_page_url":"http://lbdiscover.ust.hk/uresolver?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rfr_id=info:sid/HKUST:SPI&rft.genre=article&rft.issn=1572-0284&rft.volume=&rft.issue=&rft.date=2014&rft.spage=223&rft.aulast=Zhang&rft.aufirst=Guochang&rft.atitle=Limitations%20and%20Future%20Directions&rft.title=Accounting%20Information%20and%20Equity%20Valuation","pdf_url":null,"source":{"id":"https://openalex.org/S4306401796","display_name":"Rare & Special e-Zone (The Hong Kong University of Science and Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I200769079","host_organization_name":"Hong Kong University of Science and Technology","host_organization_lineage":["https://openalex.org/I200769079"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Book chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W632107490","https://openalex.org/W1601717704","https://openalex.org/W1965462086","https://openalex.org/W2010444180","https://openalex.org/W2011960651","https://openalex.org/W2017713899","https://openalex.org/W2044758379","https://openalex.org/W2045015317","https://openalex.org/W2062467130","https://openalex.org/W2076120677","https://openalex.org/W2081432842","https://openalex.org/W2105662497","https://openalex.org/W2115350655","https://openalex.org/W2127442662","https://openalex.org/W2130392613","https://openalex.org/W2139122730","https://openalex.org/W2148965563","https://openalex.org/W2170522129","https://openalex.org/W2490814043","https://openalex.org/W2622878786","https://openalex.org/W3121170839","https://openalex.org/W3122785700","https://openalex.org/W3123142049","https://openalex.org/W3123251033","https://openalex.org/W3123435704","https://openalex.org/W3124176564","https://openalex.org/W3124531144","https://openalex.org/W3125788531","https://openalex.org/W4211243947","https://openalex.org/W4249843452"],"related_works":["https://openalex.org/W3164739638","https://openalex.org/W2490004922","https://openalex.org/W2995171370","https://openalex.org/W958372652","https://openalex.org/W1973099778","https://openalex.org/W2089520372","https://openalex.org/W2515873259","https://openalex.org/W2319390138","https://openalex.org/W4247345216","https://openalex.org/W1976747295"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2015,"cited_by_count":9},{"year":2014,"cited_by_count":16},{"year":2013,"cited_by_count":9},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
