{"id":"https://openalex.org/W1492934858","doi":"https://doi.org/10.1023/a:1017941313169","title":"Do Firms Purchase the Pooling Method?","display_name":"Do Firms Purchase the Pooling Method?","publication_year":2002,"publication_date":"2002-03-01","ids":{"openalex":"https://openalex.org/W1492934858","doi":"https://doi.org/10.1023/a:1017941313169","mag":"1492934858"},"language":"en","primary_location":{"id":"doi:10.1023/a:1017941313169","doi":"https://doi.org/10.1023/a:1017941313169","is_oa":false,"landing_page_url":"https://doi.org/10.1023/a:1017941313169","pdf_url":null,"source":{"id":"https://openalex.org/S11853582","display_name":"Review of Accounting Studies","issn_l":"1380-6653","issn":["1380-6653","1573-7136"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=351860","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5061719030","display_name":"Benjamin C. Ayers","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165733156","display_name":"University of Georgia","ror":"https://ror.org/00te3t702","country_code":"US","type":"education","lineage":["https://openalex.org/I165733156"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Benjamin C. Ayers","raw_affiliation_strings":["University of Georgia,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Georgia,","institution_ids":["https://openalex.org/I165733156"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029709144","display_name":"Craig E. Lefanowicz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I51556381","display_name":"University of Virginia","ror":"https://ror.org/0153tk833","country_code":"US","type":"education","lineage":["https://openalex.org/I51556381"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Craig E. Lefanowicz","raw_affiliation_strings":["University of Virginia McIntire School of Commerce"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Virginia McIntire School of Commerce","institution_ids":["https://openalex.org/I51556381"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066991014","display_name":"John R. C. Robinson","orcid":"https://orcid.org/0000-0002-5459-927X","observed_orcids":["https://orcid.org/0000-0002-5459-927X"]},"institutions":[{"id":"https://openalex.org/I91045830","display_name":"Texas A&M University","ror":"https://ror.org/01f5ytq51","country_code":"US","type":"education","lineage":["https://openalex.org/I91045830"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"John R. Robinson","raw_affiliation_strings":["Texas A&M University - Department of Accounting"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Texas A&M University - Department of Accounting","institution_ids":["https://openalex.org/I91045830"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":14.2125,"has_fulltext":false,"cited_by_count":91,"citation_normalized_percentile":{"value":0.98315789,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"7","issue":"1","first_page":"5","last_page":"32"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9678000211715698,"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":0.9678000211715698,"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/T10019","display_name":"Corporate Finance and Governance","score":0.022299999371170998,"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":"Accounting Theory and Financial Reporting","score":0.005799999926239252,"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/pooling-of-interests-method","display_name":"pooling of interests method","score":0.8849999904632568},{"id":"https://openalex.org/keywords/purchase-method","display_name":"purchase method","score":0.777999997138977},{"id":"https://openalex.org/keywords/acquisition-accounting","display_name":"acquisition accounting","score":0.8859999775886536},{"id":"https://openalex.org/keywords/acquisition-premiums","display_name":"acquisition premiums","score":0.8169999718666077},{"id":"https://openalex.org/keywords/mergers-and-acquisitions","display_name":"mergers and acquisitions","score":0.6389999985694885},{"id":"https://openalex.org/keywords/financial-reporting-incentives","display_name":"financial reporting incentives","score":0.8289999961853027},{"id":"https://openalex.org/keywords/accounting-method-choice","display_name":"accounting method choice","score":0.7639999985694885}],"concepts":[{"id":"https://openalex.org/C70437156","wikidata":"https://www.wikidata.org/wiki/Q7228652","display_name":"Pooling","level":2,"score":0.927067756652832},{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.8777889609336853},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6322590708732605},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6162574291229248},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.46206578612327576},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4589880406856537},{"id":"https://openalex.org/C162144332","wikidata":"https://www.wikidata.org/wiki/Q1665305","display_name":"Instrumental variable","level":2,"score":0.43196651339530945},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3722422122955322},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3429909348487854},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29951542615890503},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.23705428838729858},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1023/a:1017941313169","doi":"https://doi.org/10.1023/a:1017941313169","is_oa":false,"landing_page_url":"https://doi.org/10.1023/a:1017941313169","pdf_url":null,"source":{"id":"https://openalex.org/S11853582","display_name":"Review of Accounting Studies","issn_l":"1380-6653","issn":["1380-6653","1573-7136"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Accounting Studies","raw_type":"journal-article"},{"id":"mag:1492934858","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=351860","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:1492934858","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=351860","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320310607","display_name":"Georgia State University","ror":"https://ror.org/03qt6ba18"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W7281399","https://openalex.org/W40198218","https://openalex.org/W578595432","https://openalex.org/W1584950101","https://openalex.org/W1969334852","https://openalex.org/W1980060145","https://openalex.org/W1980444666","https://openalex.org/W1989358592","https://openalex.org/W1993394143","https://openalex.org/W1994048166","https://openalex.org/W2016264577","https://openalex.org/W2048218819","https://openalex.org/W2048997388","https://openalex.org/W2054816318","https://openalex.org/W2072892869","https://openalex.org/W2087582955","https://openalex.org/W2098910318","https://openalex.org/W2104633890","https://openalex.org/W2112352537","https://openalex.org/W2136388022","https://openalex.org/W2160860931","https://openalex.org/W2261499394","https://openalex.org/W2313379137","https://openalex.org/W2322689315","https://openalex.org/W2747531703","https://openalex.org/W3121131820","https://openalex.org/W3121176210","https://openalex.org/W3122831108","https://openalex.org/W3122895996","https://openalex.org/W3123077741","https://openalex.org/W3124696970","https://openalex.org/W3124874570","https://openalex.org/W4206495155"],"related_works":["https://openalex.org/W3125928739","https://openalex.org/W1494858408","https://openalex.org/W7136353464","https://openalex.org/W1974741634","https://openalex.org/W2252611139","https://openalex.org/W2016264577","https://openalex.org/W1989358592","https://openalex.org/W120388874","https://openalex.org/W2356220233","https://openalex.org/W1492526906"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":5},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}