{"id":"https://openalex.org/W166098869","doi":"https://doi.org/10.1007/s11573-008-0118-8","title":"Vorsichtige Rechnungslegung \u2014 Theoretische Erkl\u00e4rung und empirische Evidenz \u2014","display_name":"Vorsichtige Rechnungslegung \u2014 Theoretische Erkl\u00e4rung und empirische Evidenz \u2014","publication_year":2008,"publication_date":"2008-12-01","ids":{"openalex":"https://openalex.org/W166098869","doi":"https://doi.org/10.1007/s11573-008-0118-8","mag":"166098869"},"language":"de","primary_location":{"id":"doi:10.1007/s11573-008-0118-8","doi":"https://doi.org/10.1007/s11573-008-0118-8","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11573-008-0118-8","pdf_url":null,"source":{"id":"https://openalex.org/S2913204857","display_name":"Journal of Business Economics","issn_l":"0044-2372","issn":["0044-2372","1861-8928"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-1"],"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":"Zeitschrift f\u00fcr Betriebswirtschaft","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5082998560","display_name":"Rolf Uwe F\u00fclbier","orcid":"https://orcid.org/0000-0002-0120-6647","observed_orcids":["https://orcid.org/0000-0002-0120-6647"]},"institutions":[{"id":"https://openalex.org/I54009628","display_name":"University of Bayreuth","ror":"https://ror.org/0234wmv40","country_code":"DE","type":"education","lineage":["https://openalex.org/I54009628"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Rolf Uwe F\u00fclbier","raw_affiliation_strings":["Lehrstuhl BWL X \u2014 Internationale Rechnungslegung, Universit\u00e4t Bayreuth, 95440, Bayreuth, Germany","[Universitat Bayreuth]"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lehrstuhl BWL X \u2014 Internationale Rechnungslegung, Universit\u00e4t Bayreuth, 95440, Bayreuth, Germany","institution_ids":["https://openalex.org/I54009628"]},{"raw_affiliation_string":"[Universitat Bayreuth]","institution_ids":["https://openalex.org/I54009628"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075113649","display_name":"Joachim Gassen","orcid":"https://orcid.org/0000-0003-4364-2911","observed_orcids":["https://orcid.org/0000-0003-4364-2911"]},"institutions":[{"id":"https://openalex.org/I39343248","display_name":"Humboldt-Universit\u00e4t zu Berlin","ror":"https://ror.org/01hcx6992","country_code":"DE","type":"education","lineage":["https://openalex.org/I39343248"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Joachim Gassen","raw_affiliation_strings":["Institut f\u00fcr Rechnungswesen und Wirtschaftspr\u00fcfung, Humboldt-Universit\u00e4t zu Berlin, Spandauer Str. 1, 10099, Berlin, Germany","Humboldt Universit\u00e1t zu Berlin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut f\u00fcr Rechnungswesen und Wirtschaftspr\u00fcfung, Humboldt-Universit\u00e4t zu Berlin, Spandauer Str. 1, 10099, Berlin, Germany","institution_ids":["https://openalex.org/I39343248"]},{"raw_affiliation_string":"Humboldt Universit\u00e1t zu Berlin","institution_ids":["https://openalex.org/I39343248"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020077855","display_name":"Thorsten Sellhorn","orcid":"https://orcid.org/0000-0003-2184-0968","observed_orcids":["https://orcid.org/0000-0003-2184-0968"]},"institutions":[{"id":"https://openalex.org/I84340266","display_name":"WHU \u2013 Otto Beisheim School of Management","ror":"https://ror.org/01yhahq71","country_code":"DE","type":"education","lineage":["https://openalex.org/I84340266"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Thorsten Sellhorn","raw_affiliation_strings":["MBA, Lehrstuhl f\u00fcr Externes Rechnungswesen, WHU \u2014 Otto Beisheim School of Management, Burgplatz 2, D-56179, Vallendar, Germany","WHU \u2014Otto Beisheim School of Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"MBA, Lehrstuhl f\u00fcr Externes Rechnungswesen, WHU \u2014 Otto Beisheim School of Management, Burgplatz 2, D-56179, Vallendar, Germany","institution_ids":["https://openalex.org/I84340266"]},{"raw_affiliation_string":"WHU \u2014Otto Beisheim School of Management","institution_ids":["https://openalex.org/I84340266"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5020077855","https://openalex.org/A5075113649","https://openalex.org/A5082998560"],"corresponding_institution_ids":["https://openalex.org/I39343248","https://openalex.org/I54009628","https://openalex.org/I84340266"],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":4.3472,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.9531785,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":97},"biblio":{"volume":"78","issue":"12","first_page":"1317","last_page":"1342"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9692000150680542,"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":0.9692000150680542,"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":0.029600000008940697,"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/T10797","display_name":"Accounting and Organizational Management","score":0.00019999999494757503,"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/accounting-conservatism","display_name":"accounting conservatism","score":0.9940000176429749},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.7820000052452087},{"id":"https://openalex.org/keywords/accounting-behavior","display_name":"accounting behavior","score":0.4090000092983246},{"id":"https://openalex.org/keywords/conditional-conservatism","display_name":"conditional conservatism","score":0.7549999952316284},{"id":"https://openalex.org/keywords/unconditional-conservatism","display_name":"unconditional conservatism","score":0.9900000095367432},{"id":"https://openalex.org/keywords/german-accounting-standards","display_name":"German accounting standards","score":0.49300000071525574}],"concepts":[{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.6055291295051575},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5658313632011414},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5510962605476379},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.41934001445770264},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.39258402585983276},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3433713912963867},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.24247127771377563},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.12760555744171143},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/s11573-008-0118-8","doi":"https://doi.org/10.1007/s11573-008-0118-8","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11573-008-0118-8","pdf_url":null,"source":{"id":"https://openalex.org/S2913204857","display_name":"Journal of Business Economics","issn_l":"0044-2372","issn":["0044-2372","1861-8928"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-1"],"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":"Zeitschrift f\u00fcr Betriebswirtschaft","raw_type":"journal-article"},{"id":"pmh:oai:eref.uni-bayreuth.de:4425","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/article/10.1007/s11573-008-0118-8#page-1","pdf_url":null,"source":{"id":"https://openalex.org/S4377196442","display_name":"ERef Bayreuth (University of Bayreuth)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I54009628","host_organization_name":"University of Bayreuth","host_organization_lineage":["https://openalex.org/I54009628"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Artikel in einer Zeitschrift"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W67320353","https://openalex.org/W639176784","https://openalex.org/W655139257","https://openalex.org/W1487119818","https://openalex.org/W1492155385","https://openalex.org/W1513196418","https://openalex.org/W1514955458","https://openalex.org/W1555449736","https://openalex.org/W1575360379","https://openalex.org/W1579538716","https://openalex.org/W1995973359","https://openalex.org/W1997012386","https://openalex.org/W2004857692","https://openalex.org/W2007865540","https://openalex.org/W2015391739","https://openalex.org/W2033076206","https://openalex.org/W2044986032","https://openalex.org/W2045150989","https://openalex.org/W2050201295","https://openalex.org/W2057287787","https://openalex.org/W2059946741","https://openalex.org/W2065676679","https://openalex.org/W2071892020","https://openalex.org/W2076383943","https://openalex.org/W2076963910","https://openalex.org/W2081432842","https://openalex.org/W2086440694","https://openalex.org/W2088402811","https://openalex.org/W2090650059","https://openalex.org/W2103237352","https://openalex.org/W2112135332","https://openalex.org/W2112952087","https://openalex.org/W2116439408","https://openalex.org/W2122731051","https://openalex.org/W2130392613","https://openalex.org/W2140662150","https://openalex.org/W2147662694","https://openalex.org/W2153491902","https://openalex.org/W2165750736","https://openalex.org/W2166593106","https://openalex.org/W2333412433","https://openalex.org/W2344292359","https://openalex.org/W2460682038","https://openalex.org/W2483863186","https://openalex.org/W2578756951","https://openalex.org/W3121170839","https://openalex.org/W3121871183","https://openalex.org/W3121951548","https://openalex.org/W3122124913","https://openalex.org/W3122706194","https://openalex.org/W3123248689","https://openalex.org/W3123435704","https://openalex.org/W3124194972","https://openalex.org/W3124283546","https://openalex.org/W3124604472","https://openalex.org/W3124821231","https://openalex.org/W3125260495","https://openalex.org/W3125441478","https://openalex.org/W3125487088","https://openalex.org/W3125494889","https://openalex.org/W3125741632","https://openalex.org/W3126107308","https://openalex.org/W4229804319","https://openalex.org/W4235403361","https://openalex.org/W4246454565","https://openalex.org/W4249249570","https://openalex.org/W6903317316"],"related_works":["https://openalex.org/W7027722234","https://openalex.org/W2734458316","https://openalex.org/W2208737641","https://openalex.org/W3123435704","https://openalex.org/W4313462714","https://openalex.org/W6960039402","https://openalex.org/W628954664","https://openalex.org/W4235118589","https://openalex.org/W7100079523","https://openalex.org/W7052294460"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2012,"cited_by_count":4}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
