{"id":"https://openalex.org/W1596942518","doi":null,"title":"Modelling transparency: A research note on accepting a new paradigm in business reporting","display_name":"Modelling transparency: A research note on accepting a new paradigm in business reporting","publication_year":2005,"publication_date":"2005-04-26","ids":{"openalex":"https://openalex.org/W1596942518","mag":"1596942518"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:hhb:aarbma:2005-003","doi":null,"is_oa":false,"landing_page_url":"http://www.hha.dk/afl/wp/man/M_2005_03.pdf","pdf_url":"http://www.hha.dk/afl/wp/man/M_2005_03.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"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/A5076462370","display_name":"Christian Nielsen","orcid":"https://orcid.org/0000-0001-5050-5793","observed_orcids":["https://orcid.org/0000-0001-5050-5793"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Christian Nielsen","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-5050-5793","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5076462370"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":14,"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":0.6747999787330627,"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":0.6747999787330627,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.1265999972820282,"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":"Auditing, Earnings Management, Governance","score":0.10360000282526016,"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/corporate-reporting","display_name":"corporate reporting","score":0.8500000238418579},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.8690000176429749},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9350000023841858},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.9629999995231628},{"id":"https://openalex.org/keywords/accounting-paradigms","display_name":"accounting paradigms","score":0.7160000205039978},{"id":"https://openalex.org/keywords/disclosure-model","display_name":"disclosure model","score":0.4970000088214874},{"id":"https://openalex.org/keywords/institute-of-chartered-accountants-in-england-and-wales","display_name":"Institute of Chartered Accountants in England and Wales","score":0.7239999771118164},{"id":"https://openalex.org/keywords/stock-prices","display_name":"stock prices","score":0.48399999737739563},{"id":"https://openalex.org/keywords/earnings-announcements","display_name":"earnings announcements","score":0.722000002861023}],"concepts":[{"id":"https://openalex.org/C2776035091","wikidata":"https://www.wikidata.org/wiki/Q7928819","display_name":"Viewpoints","level":2,"score":0.7173874974250793},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.706845760345459},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.6288201808929443},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.6135224103927612},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5499547719955444},{"id":"https://openalex.org/C2778496695","wikidata":"https://www.wikidata.org/wiki/Q254128","display_name":"Dilemma","level":2,"score":0.4997391700744629},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.4945015609264374},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.49127906560897827},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.47697266936302185},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4121832847595215},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3969396948814392},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18119782209396362},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11954161524772644},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C153349607","wikidata":"https://www.wikidata.org/wiki/Q36649","display_name":"Visual arts","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},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:RePEc:hhb:aarbma:2005-003","doi":null,"is_oa":false,"landing_page_url":"http://www.hha.dk/afl/wp/man/M_2005_03.pdf","pdf_url":"http://www.hha.dk/afl/wp/man/M_2005_03.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:1596942518","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:hhb:aarbma:2005-003","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:pure.atira.dk:publications/093cb750-6a7a-11db-a20f-000ea68e967b","doi":null,"is_oa":false,"landing_page_url":"https://pure.au.dk/portal/en/publications/093cb750-6a7a-11db-a20f-000ea68e967b","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Nielsen, C 2005 'Modelling transparency: A research note on accepting a new paradigm in business reporting'. < http://www.hha.dk/afl/wp/man/M_2005_03.pdf >","raw_type":"workingPaper"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W156632876","https://openalex.org/W207353476","https://openalex.org/W394873513","https://openalex.org/W571957019","https://openalex.org/W614249826","https://openalex.org/W1492039495","https://openalex.org/W1517668493","https://openalex.org/W1538922575","https://openalex.org/W1556867621","https://openalex.org/W1564610090","https://openalex.org/W1565400870","https://openalex.org/W1886891352","https://openalex.org/W2021998775","https://openalex.org/W2033161450","https://openalex.org/W2035683178","https://openalex.org/W2037214385","https://openalex.org/W2042781636","https://openalex.org/W2068009059","https://openalex.org/W2080477953","https://openalex.org/W2081636253","https://openalex.org/W2083822861","https://openalex.org/W2151699494","https://openalex.org/W2277911109","https://openalex.org/W2327075750","https://openalex.org/W2403300676","https://openalex.org/W2753815002","https://openalex.org/W2797863002"],"related_works":["https://openalex.org/W1909564075","https://openalex.org/W7101127647","https://openalex.org/W3125104621","https://openalex.org/W610077250","https://openalex.org/W4211092007","https://openalex.org/W7001469363","https://openalex.org/W2912590684","https://openalex.org/W1531002005","https://openalex.org/W2365407311","https://openalex.org/W7082412340"],"abstract_inverted_index":{"Key":[0],"points:":[1],"-":[2,13,24,58,91,126],"Measuring":[3],"intangible":[4,38],"assets":[5,39],"constitutes":[6,17],"an":[7,29,145],"accounting":[8,30,140],"perspective":[9,20,34,133],"on":[10,21],"voluntary":[11,22],"disclosure":[12,23],"However,":[14],"business":[15,60,111],"reporting":[16,61,93,112],"a":[18,32,44,114,132],"strategy":[19,33],"ICAEW":[25],"should":[26],"move":[27],"from":[28,131],"to":[31,43,135,150],"and":[35,106,121],"leave":[36],"the":[37,49,53,56,65,100,119,123,138],"debate,":[40],"which":[41],"was":[42],"large":[45],"extent":[46],"abandoned":[47],"by":[48],"academic":[50],"community":[51],"at":[52],"turn":[54],"of":[55,77,89,137,153],"millennium":[57],"A":[59,75,80,86],"model":[62],"must":[63,128],"incorporate":[64],"four":[66],"generic":[67],"components:":[68],"1.":[69],"An":[70],"external":[71],"communication":[72],"purpose":[73],"2.":[74],"description":[76],"content":[78,84],"3.":[79],"structure":[81],"for":[82],"disclosing":[83],"4.":[85],"defined":[87],"method":[88],"construction":[90],"Business":[92],"does":[94],"not":[95,122],"affect":[96],"stock":[97,124],"prices":[98],"in":[99,148],"same":[101],"manner":[102],"as":[103],"earnings":[104],"announcements":[105],"similar":[107],"financial":[108],"information":[109,146,154],"because":[110,142],"is":[113],"field":[115],"concerned":[116],"with":[117],"understanding":[118],"company":[120],"price":[125],"Transparency":[127],"be":[129],"understood":[130],"alternative":[134],"that":[136],"normative":[139],"paradigm":[141],"there":[143],"exists":[144],"dilemma":[147],"relation":[149],"new":[151],"types":[152]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-02T10:15:12.560889","created_date":"2016-06-24T00:00:00"}
