{"id":"https://openalex.org/W1578729720","doi":"https://doi.org/10.1016/0165-4101(79)90002-8","title":"Pro-producer regulation and accounting for assets","display_name":"Pro-producer regulation and accounting for assets","publication_year":1979,"publication_date":"1979-08-01","ids":{"openalex":"https://openalex.org/W1578729720","doi":"https://doi.org/10.1016/0165-4101(79)90002-8","mag":"1578729720"},"language":"en","primary_location":{"id":"doi:10.1016/0165-4101(79)90002-8","doi":"https://doi.org/10.1016/0165-4101(79)90002-8","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0165-4101(79)90002-8","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Economics","raw_type":"journal-article"},"volume":null,"type":"article","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/A5026825798","display_name":"Gregg A. Jarrell","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I5388228","display_name":"University of Rochester","ror":"https://ror.org/022kthw22","country_code":"US","type":"education","lineage":["https://openalex.org/I5388228"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Gregg A. Jarrell","raw_affiliation_strings":["University of Rochester, Rochester, NY 14627, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Rochester, Rochester, NY 14627, USA","institution_ids":["https://openalex.org/I5388228"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5026825798"],"corresponding_institution_ids":["https://openalex.org/I5388228"],"apc_list":{"value":4170,"currency":"USD","value_usd":4170},"apc_paid":null,"fwci":19.3086,"has_fulltext":false,"cited_by_count":54,"citation_normalized_percentile":{"value":0.98784778,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"1","issue":"2","first_page":"93","last_page":"116"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6973000168800354,"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":0.6973000168800354,"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":0.11069999635219574,"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":0.07999999821186066,"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/rate-of-return-regulation","display_name":"rate-of-return regulation","score":0.9470000267028809},{"id":"https://openalex.org/keywords/electricity-sector","display_name":"electric utilities","score":0.8610000014305115},{"id":"https://openalex.org/keywords/asset-revaluation","display_name":"asset revaluation","score":0.8040000200271606},{"id":"https://openalex.org/keywords/book-value-of-assets","display_name":"book value of assets","score":0.8180000185966492},{"id":"https://openalex.org/keywords/regulated-utilities","display_name":"regulated utilities","score":0.48500001430511475},{"id":"https://openalex.org/keywords/state-utility-commissions","display_name":"state utility commissions","score":0.7239999771118164},{"id":"https://openalex.org/keywords/utility-accounting","display_name":"utility accounting","score":0.5490000247955322}],"concepts":[{"id":"https://openalex.org/C86637286","wikidata":"https://www.wikidata.org/wiki/Q7317264","display_name":"Rate of return","level":2,"score":0.599501371383667},{"id":"https://openalex.org/C2776036281","wikidata":"https://www.wikidata.org/wiki/Q48769818","display_name":"Constraint (computer-aided design)","level":2,"score":0.5688408613204956},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5361371636390686},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.49906325340270996},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4457717537879944},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44293227791786194},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3673008680343628},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2867678999900818},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0165-4101(79)90002-8","doi":"https://doi.org/10.1016/0165-4101(79)90002-8","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0165-4101(79)90002-8","pdf_url":null,"source":{"id":"https://openalex.org/S62142384","display_name":"Journal of Accounting and Economics","issn_l":"0165-4101","issn":["0165-4101","1879-1980"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting and Economics","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W157943428","https://openalex.org/W578290829","https://openalex.org/W1492885941","https://openalex.org/W1520386898","https://openalex.org/W1524717168","https://openalex.org/W1558696619","https://openalex.org/W1580858974","https://openalex.org/W1604693798","https://openalex.org/W1606649533","https://openalex.org/W1997544950","https://openalex.org/W1997920164","https://openalex.org/W2037839267","https://openalex.org/W2056644279","https://openalex.org/W2094887782","https://openalex.org/W2102461236","https://openalex.org/W2322103552","https://openalex.org/W2796761926","https://openalex.org/W3121699506","https://openalex.org/W4293229472","https://openalex.org/W6631285932","https://openalex.org/W6980681963"],"related_works":["https://openalex.org/W7015017139","https://openalex.org/W7135172296","https://openalex.org/W4408546221","https://openalex.org/W644760421","https://openalex.org/W2052829075","https://openalex.org/W2091208585","https://openalex.org/W2028852124","https://openalex.org/W2963102794","https://openalex.org/W7110842388","https://openalex.org/W1983660150"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}