{"id":"https://openalex.org/W1509830757","doi":"https://doi.org/10.2139/ssrn.1578075","title":"IFRS in Small Island Economies: Problems and Challenges to the Private and Public-Sector Enterprises: Using Data from Mauritius","display_name":"IFRS in Small Island Economies: Problems and Challenges to the Private and Public-Sector Enterprises: Using Data from Mauritius","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W1509830757","doi":"https://doi.org/10.2139/ssrn.1578075","mag":"1509830757"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.1578075","doi":"https://doi.org/10.2139/ssrn.1578075","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1578075","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":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1578075","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087407960","display_name":"Pran Krishansing Boolaky","orcid":"https://orcid.org/0000-0002-1363-5094","observed_orcids":["https://orcid.org/0000-0002-1363-5094","https://orcid.org/0009-0005-5990-9571"]},"institutions":[{"id":"https://openalex.org/I185523456","display_name":"University of Southern Queensland","ror":"https://ror.org/04sjbnx57","country_code":"AU","type":"education","lineage":["https://openalex.org/I185523456"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Pran Krishansing Boolaky","raw_affiliation_strings":["University of Southern Queensland - School of Accounting, Economics and Finance, Toowoomba 4350, Queensland, Australia","University of Southern Queensland - School of Accounting, Economics and Finance"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Southern Queensland - School of Accounting, Economics and Finance, Toowoomba 4350, Queensland, Australia","institution_ids":["https://openalex.org/I185523456"]},{"raw_affiliation_string":"University of Southern Queensland - School of Accounting, Economics and Finance","institution_ids":["https://openalex.org/I185523456"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5087407960"],"corresponding_institution_ids":["https://openalex.org/I185523456"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8163999915122986,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8163999915122986,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.1370999962091446,"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/T13509","display_name":"Accounting and Financial Management","score":0.03180000185966492,"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/ifrs-adoption","display_name":"IFRS adoption","score":0.9649999737739563},{"id":"https://openalex.org/keywords/small-island-economies","display_name":"small island economies","score":0.7450000047683716},{"id":"https://openalex.org/keywords/mauritius","display_name":"Mauritius","score":0.7760000228881836},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.7879999876022339},{"id":"https://openalex.org/keywords/private-enterprises","display_name":"private enterprises","score":0.9190000295639038},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6660000085830688},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.6200000047683716},{"id":"https://openalex.org/keywords/phased-implementation","display_name":"phased implementation","score":0.32899999618530273}],"concepts":[{"id":"https://openalex.org/C3018451901","wikidata":"https://www.wikidata.org/wiki/Q1700688","display_name":"Small island","level":2,"score":0.5971631407737732},{"id":"https://openalex.org/C121426985","wikidata":"https://www.wikidata.org/wiki/Q591763","display_name":"Private sector","level":2,"score":0.5751143097877502},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5396047234535217},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5305880308151245},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.37811279296875},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3764446973800659},{"id":"https://openalex.org/C26271046","wikidata":"https://www.wikidata.org/wiki/Q187097","display_name":"Economic geography","level":1,"score":0.33454209566116333},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.15927177667617798}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.1578075","doi":"https://doi.org/10.2139/ssrn.1578075","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1578075","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":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.1578075","doi":"https://doi.org/10.2139/ssrn.1578075","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1578075","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":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure","score":0.4943999946117401}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W67768857","https://openalex.org/W94831845","https://openalex.org/W1556193322","https://openalex.org/W1603746823","https://openalex.org/W1604670678","https://openalex.org/W1973033502","https://openalex.org/W1973854739","https://openalex.org/W1976862302","https://openalex.org/W1979998886","https://openalex.org/W1981401610","https://openalex.org/W2007767832","https://openalex.org/W2010689112","https://openalex.org/W2018472593","https://openalex.org/W2024741470","https://openalex.org/W2034565081","https://openalex.org/W2039190300","https://openalex.org/W2051081520","https://openalex.org/W2078466926","https://openalex.org/W2094524928","https://openalex.org/W2123475330","https://openalex.org/W2127323967","https://openalex.org/W2136332427","https://openalex.org/W2140662150","https://openalex.org/W2147662694","https://openalex.org/W2150986280","https://openalex.org/W2222325616","https://openalex.org/W2324946420","https://openalex.org/W2497179600","https://openalex.org/W2792776800","https://openalex.org/W4231524553","https://openalex.org/W4237601227","https://openalex.org/W4243195611","https://openalex.org/W4246359855","https://openalex.org/W4253267240"],"related_works":["https://openalex.org/W3124543204","https://openalex.org/W2147512815","https://openalex.org/W1497293668","https://openalex.org/W7162811540","https://openalex.org/W2316056210","https://openalex.org/W1542467595","https://openalex.org/W4223441444","https://openalex.org/W2626167873","https://openalex.org/W4366148867","https://openalex.org/W7166556603"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
