{"id":"https://openalex.org/W168535345","doi":null,"title":"The rationale and impact of the adoption of international financial financial reporting standards on developing nations: the case of the United Arab Emirates","display_name":"The rationale and impact of the adoption of international financial financial reporting standards on developing nations: the case of the United Arab Emirates","publication_year":2006,"publication_date":"2006-01-01","ids":{"openalex":"https://openalex.org/W168535345","mag":"168535345"},"language":"en","primary_location":{"id":"mag:168535345","doi":null,"is_oa":false,"landing_page_url":"https://eprints.qut.edu.au/13041/","pdf_url":null,"source":{"id":"https://openalex.org/S4306525247","display_name":"QUT Business School","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"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":"QUT Business School","raw_type":null},"volume":null,"type":"article","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/A5041670510","display_name":"Helen Irvine","orcid":"https://orcid.org/0000-0002-5606-2644","observed_orcids":["https://orcid.org/0000-0002-5606-2644"]},"institutions":[{"id":"https://openalex.org/I204824540","display_name":"University of Wollongong","ror":"https://ror.org/00jtmb277","country_code":"AU","type":"education","lineage":["https://openalex.org/I204824540"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Helen Irvine","raw_affiliation_strings":["University of Wollongong"],"raw_orcid":"https://orcid.org/0000-0002-5606-2644","affiliations":[{"raw_affiliation_string":"University of Wollongong","institution_ids":["https://openalex.org/I204824540"]}]},{"author_position":"last","author":{"id":null,"display_name":"Natalie Lucas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I204824540","display_name":"University of Wollongong","ror":"https://ror.org/00jtmb277","country_code":"AU","type":"education","lineage":["https://openalex.org/I204824540"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Natalie Lucas","raw_affiliation_strings":["University of Wollongong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Wollongong","institution_ids":["https://openalex.org/I204824540"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I204824540"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.05493555,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"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":0.7192000150680542,"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":0.7192000150680542,"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":0.2362000048160553,"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":0.01850000023841858,"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/international-financial-reporting-standards","display_name":"IFRS","score":0.9559999704360962},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9710000157356262},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.46299999952316284},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.6990000009536743},{"id":"https://openalex.org/keywords/united-arab-emirates","display_name":"United Arab Emirates","score":0.9010000228881836},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.8999999761581421},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.6779999732971191},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.843999981880188}],"concepts":[{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.7811799049377441},{"id":"https://openalex.org/C2119116","wikidata":"https://www.wikidata.org/wiki/Q7181","display_name":"Globalization","level":2,"score":0.6350336670875549},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.617600679397583},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6119675040245056},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5812694430351257},{"id":"https://openalex.org/C2776452267","wikidata":"https://www.wikidata.org/wiki/Q1503443","display_name":"Secrecy","level":2,"score":0.5256955623626709},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4975452721118927},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.49748995900154114},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4180395007133484},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.36478927731513977},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2849254608154297},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.0802798867225647},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:168535345","doi":null,"is_oa":false,"landing_page_url":"https://eprints.qut.edu.au/13041/","pdf_url":null,"source":{"id":"https://openalex.org/S4306525247","display_name":"QUT Business School","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"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":"QUT Business School","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W1499231720","https://openalex.org/W1509932954","https://openalex.org/W1545798803","https://openalex.org/W1545970450","https://openalex.org/W1560501393","https://openalex.org/W1964604396","https://openalex.org/W1970210932","https://openalex.org/W1979125318","https://openalex.org/W1991672560","https://openalex.org/W2016886707","https://openalex.org/W2018472593","https://openalex.org/W2028521045","https://openalex.org/W2030357251","https://openalex.org/W2032899120","https://openalex.org/W2041619599","https://openalex.org/W2046789676","https://openalex.org/W2048453322","https://openalex.org/W2053612220","https://openalex.org/W2065252740","https://openalex.org/W2067903413","https://openalex.org/W2069340963","https://openalex.org/W2070100188","https://openalex.org/W2077964522","https://openalex.org/W2080811429","https://openalex.org/W2091470969","https://openalex.org/W2093278859","https://openalex.org/W2155622526","https://openalex.org/W2475113281"],"related_works":["https://openalex.org/W2147141231","https://openalex.org/W33825805","https://openalex.org/W1530156177","https://openalex.org/W7099064866","https://openalex.org/W1968093145","https://openalex.org/W2027360752","https://openalex.org/W3155296791","https://openalex.org/W6889745897","https://openalex.org/W7216477592","https://openalex.org/W3175245802"],"abstract_inverted_index":{"The":[0,34,65],"focus":[1],"of":[2,10,13,17,49,52,59,86,90,104,114],"this":[3],"paper":[4,35],"is":[5,36,88],"the":[6,11,28,47,50,57,75,96,102],"rationale":[7],"and":[8,56,107,116],"impact":[9],"adoption":[12,58,85],"a":[14,21,105,112,123],"globalized":[15],"set":[16],"accounting":[18],"standards":[19],"on":[20,27,38],"developing":[22],"country,":[23],"with":[24,122],"particular":[25],"emphasis":[26],"United":[29],"Arab":[30],"Emirates":[31],"(UAE).":[32],"based":[37],"data":[39],"gathered":[40],"primarily":[41],"from":[42],"archival":[43],"sources,":[44],"studied":[45],"in":[46,70,74,119],"context":[48],"globalization":[51,69],"international":[53],"financial":[54],"reporting":[55],"International":[60],"Financial":[61],"Reporting":[62],"Standards":[63],"(IFRS).":[64],"UAE":[66,97],"has":[67],"embraced":[68],"order":[71],"to":[72,110],"participate":[73],"benefits":[76],"it":[77],"offers,":[78],"including":[79,101],"attracting":[80],"foreign":[81],"direct":[82],"investment.":[83],"Its":[84],"IFRS":[87],"part":[89],"that":[91],"process.":[92],"In":[93],"implementing":[94],"IFRS,":[95],"will":[98],"face":[99],"challenges":[100],"development":[103],"legal":[106],"regulatory":[108],"structure":[109],"overcome":[111],"culture":[113],"secrecy":[115],"fraud,":[117],"prevalent":[118],"emerging":[120],"economies":[121],"non-democratic":[124],"history.":[125]},"counts_by_year":[{"year":2019,"cited_by_count":3},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
