{"id":"https://openalex.org/W16716944","doi":null,"title":"Crisis, NIC y valor razonable: Tambi\u00e9n Banco de Espa\u00f1a consiente la reclasificaci\u00f3n de las carteras de renta fija con fecha 1 de julio","display_name":"Crisis, NIC y valor razonable: Tambi\u00e9n Banco de Espa\u00f1a consiente la reclasificaci\u00f3n de las carteras de renta fija con fecha 1 de julio","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W16716944","mag":"16716944"},"language":"es","primary_location":{"id":"mag:16716944","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=3256295","pdf_url":null,"source":{"id":"https://openalex.org/S4306506933","display_name":"Consejeros: la revista del buen gobierno y la responsabilidad corporativa","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Consejeros: la revista del buen gobierno y la responsabilidad corporativa","raw_type":null},"volume":null,"type":"article","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/A5022308700","display_name":"Leandro Ca\u00f1ibano Calvo","orcid":"https://orcid.org/0000-0002-1289-0827","observed_orcids":["https://orcid.org/0000-0002-1289-0827"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Leandro Ca\u00f1ibano Calvo","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-1289-0827","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5024703110","display_name":"Felipe Herranz Mart\u00edn","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Felipe Herranz Mart\u00edn","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.5138,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.79325345,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":"34","first_page":"14","last_page":"19"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11496","display_name":"Credit Risk and Financial Regulations","score":0.1956000030040741,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11496","display_name":"Credit Risk and Financial Regulations","score":0.1956000030040741,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14154","display_name":"finance, banking, and market dynamics","score":0.17299999296665192,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.12399999797344208,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-crises","display_name":"financial crisis","score":0.5389999747276306},{"id":"https://openalex.org/keywords/national-investment-funds","display_name":"National Investment Funds","score":0.4429999887943268},{"id":"https://openalex.org/keywords/fair-value-accounting","display_name":"fair value accounting","score":0.8190000057220459},{"id":"https://openalex.org/keywords/fixed-income-portfolios","display_name":"fixed income portfolios","score":0.5979999899864197},{"id":"https://openalex.org/keywords/banco-de-espana","display_name":"Banco de Espa\u00f1a","score":0.8999999761581421},{"id":"https://openalex.org/keywords/financial-accounting-standards","display_name":"financial accounting standards","score":0.3440000116825104}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4729989171028137},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3300752639770508}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:16716944","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=3256295","pdf_url":null,"source":{"id":"https://openalex.org/S4306506933","display_name":"Consejeros: la revista del buen gobierno y la responsabilidad corporativa","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Consejeros: la revista del buen gobierno y la responsabilidad corporativa","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2768465586","https://openalex.org/W2926912413","https://openalex.org/W154753302","https://openalex.org/W1554645725","https://openalex.org/W271940117","https://openalex.org/W82070338","https://openalex.org/W3125917559","https://openalex.org/W2065650477","https://openalex.org/W87968950","https://openalex.org/W540587"],"abstract_inverted_index":null,"counts_by_year":[{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
