{"id":"https://openalex.org/W1957995291","doi":"https://doi.org/10.2139/ssrn.339060","title":"Concept and Relevance of Income","display_name":"Concept and Relevance of Income","publication_year":2002,"publication_date":"2002-01-01","ids":{"openalex":"https://openalex.org/W1957995291","doi":"https://doi.org/10.2139/ssrn.339060","mag":"1957995291"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.339060","doi":"https://doi.org/10.2139/ssrn.339060","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.339060","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.339060","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Takashi Obinata","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I74801974","display_name":"The University of Tokyo","ror":"https://ror.org/057zh3y96","country_code":"JP","type":"education","lineage":["https://openalex.org/I74801974"]}],"countries":["JP"],"is_corresponding":true,"raw_author_name":"Takashi Obinata","raw_affiliation_strings":["University of Tokyo, Faculty of Economics, 7-3-1 Hongo, Bunkyo-ku, Tokyo 113-0033, Japan","University of Tokyo, Faculty of Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Tokyo, Faculty of Economics, 7-3-1 Hongo, Bunkyo-ku, Tokyo 113-0033, Japan","institution_ids":["https://openalex.org/I74801974"]},{"raw_affiliation_string":"University of Tokyo, Faculty of Economics","institution_ids":["https://openalex.org/I74801974"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I74801974"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"2002-CF-171","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":0.8187999725341797,"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":0.8187999725341797,"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":0.16910000145435333,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.005799999926239252,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/net-income","display_name":"net income","score":0.9909999966621399},{"id":"https://openalex.org/keywords/comprehensive-income","display_name":"comprehensive income","score":0.9580000042915344},{"id":"https://openalex.org/keywords/other-comprehensive-income","display_name":"other comprehensive income","score":0.9929999709129333},{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.7269999980926514},{"id":"https://openalex.org/keywords/accruals","display_name":"accruals","score":0.8500000238418579},{"id":"https://openalex.org/keywords/realization-principle","display_name":"realization principle","score":0.47600001096725464},{"id":"https://openalex.org/keywords/matching-principle","display_name":"matching principle","score":0.9929999709129333},{"id":"https://openalex.org/keywords/managerial-discretion","display_name":"managerial discretion","score":0.5379999876022339}],"concepts":[{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.694476306438446},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38015809655189514},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3464564383029938},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2951989769935608},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1086435317993164}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.2139/ssrn.339060","doi":"https://doi.org/10.2139/ssrn.339060","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.339060","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:RePEc:tky:fseres:2002cf171","doi":null,"is_oa":false,"landing_page_url":"http://www.cirje.e.u-tokyo.ac.jp/research/dp/2002/2002cf171.pdf","pdf_url":"http://www.cirje.e.u-tokyo.ac.jp/research/dp/2002/2002cf171.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:3125665181","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/tky/fseres/2002cf171.html","pdf_url":null,"source":{"id":"https://openalex.org/S2765063565","display_name":"CIRJE F-Series","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":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"CIRJE F-Series","raw_type":null},{"id":"mag:3126132733","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:tky:fseres:2002cf171","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:irdb.nii.ac.jp:00926:0004646977","doi":null,"is_oa":true,"landing_page_url":"https://repository.dl.itc.u-tokyo.ac.jp/records/42470","pdf_url":null,"source":{"id":"https://openalex.org/S7407056385","display_name":"Institutional Repositories DataBase (IRDB)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184597095","host_organization_name":"National Institute of Informatics","host_organization_lineage":["https://openalex.org/I184597095"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Discussion paper series. CIRJE-F","raw_type":"technical report"}],"best_oa_location":{"id":"doi:10.2139/ssrn.339060","doi":"https://doi.org/10.2139/ssrn.339060","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.339060","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":142,"referenced_works":["https://openalex.org/W21434973","https://openalex.org/W93753087","https://openalex.org/W194692620","https://openalex.org/W1495499558","https://openalex.org/W1507657566","https://openalex.org/W1515138829","https://openalex.org/W1535069304","https://openalex.org/W1538220436","https://openalex.org/W1541728499","https://openalex.org/W1546179990","https://openalex.org/W1560347146","https://openalex.org/W1596216439","https://openalex.org/W1596391804","https://openalex.org/W1601328712","https://openalex.org/W1602219609","https://openalex.org/W1602645587","https://openalex.org/W1604012624","https://openalex.org/W1687895051","https://openalex.org/W1830719945","https://openalex.org/W1876578745","https://openalex.org/W1904553393","https://openalex.org/W1964171474","https://openalex.org/W1968781897","https://openalex.org/W1975079001","https://openalex.org/W1977006778","https://openalex.org/W1978404775","https://openalex.org/W1980868543","https://openalex.org/W1982421708","https://openalex.org/W1986318395","https://openalex.org/W1991239667","https://openalex.org/W1993088325","https://openalex.org/W2001667707","https://openalex.org/W2001829264","https://openalex.org/W2002341272","https://openalex.org/W2006302380","https://openalex.org/W2006862483","https://openalex.org/W2007800982","https://openalex.org/W2009248914","https://openalex.org/W2009344122","https://openalex.org/W2016061781","https://openalex.org/W2017095822","https://openalex.org/W2017352271","https://openalex.org/W2023870466","https://openalex.org/W2026714986","https://openalex.org/W2028043832","https://openalex.org/W2031427379","https://openalex.org/W2032348808","https://openalex.org/W2032881989","https://openalex.org/W2035008986","https://openalex.org/W2035735909","https://openalex.org/W2038737025","https://openalex.org/W2040104932","https://openalex.org/W2044862852","https://openalex.org/W2045040896","https://openalex.org/W2050262942","https://openalex.org/W2050436491","https://openalex.org/W2051971414","https://openalex.org/W2052083872","https://openalex.org/W2055549572","https://openalex.org/W2055594176","https://openalex.org/W2060890596","https://openalex.org/W2062247362","https://openalex.org/W2062689917","https://openalex.org/W2063606285","https://openalex.org/W2063749425","https://openalex.org/W2065600705","https://openalex.org/W2068821855","https://openalex.org/W2069521784","https://openalex.org/W2074200292","https://openalex.org/W2074531150","https://openalex.org/W2075168684","https://openalex.org/W2078791158","https://openalex.org/W2079795089","https://openalex.org/W2081569928","https://openalex.org/W2082701311","https://openalex.org/W2084101712","https://openalex.org/W2086641367","https://openalex.org/W2090758019","https://openalex.org/W2093896615","https://openalex.org/W2094960260","https://openalex.org/W2099835949","https://openalex.org/W2099948767","https://openalex.org/W2100070010","https://openalex.org/W2100946126","https://openalex.org/W2106733391","https://openalex.org/W2111307422","https://openalex.org/W2113949259","https://openalex.org/W2119089941","https://openalex.org/W2122501993","https://openalex.org/W2123123648","https://openalex.org/W2123843940","https://openalex.org/W2124125155","https://openalex.org/W2126367158","https://openalex.org/W2128662763","https://openalex.org/W2130392613","https://openalex.org/W2131219966","https://openalex.org/W2132361977","https://openalex.org/W2135421377","https://openalex.org/W2136285636","https://openalex.org/W2141955691","https://openalex.org/W2146122486","https://openalex.org/W2152302353","https://openalex.org/W2164747977","https://openalex.org/W2165798682","https://openalex.org/W2168018766","https://openalex.org/W2170694901","https://openalex.org/W2171153939","https://openalex.org/W2179943722","https://openalex.org/W2183214692","https://openalex.org/W2229500891","https://openalex.org/W2252611139","https://openalex.org/W2258784370","https://openalex.org/W2264934764","https://openalex.org/W2270266012","https://openalex.org/W2323730052","https://openalex.org/W2327050612","https://openalex.org/W2515879280","https://openalex.org/W2518276670","https://openalex.org/W2568981280","https://openalex.org/W2605536331","https://openalex.org/W2606242542","https://openalex.org/W2606860516","https://openalex.org/W2621153230","https://openalex.org/W2738811083","https://openalex.org/W2897601631","https://openalex.org/W2919958326","https://openalex.org/W2985724969","https://openalex.org/W3119929629","https://openalex.org/W3122626230","https://openalex.org/W3122987060","https://openalex.org/W3123985043","https://openalex.org/W3124176564","https://openalex.org/W3124702873","https://openalex.org/W3124874570","https://openalex.org/W3125623687","https://openalex.org/W4235897643","https://openalex.org/W4237843852","https://openalex.org/W4238391782","https://openalex.org/W4246406111","https://openalex.org/W4248932692","https://openalex.org/W4285719527","https://openalex.org/W7136195371"],"related_works":["https://openalex.org/W2499711799","https://openalex.org/W1558011811","https://openalex.org/W3097762986","https://openalex.org/W1479868964","https://openalex.org/W2049467715","https://openalex.org/W2575468029","https://openalex.org/W7145509395","https://openalex.org/W2913703253","https://openalex.org/W7164268613","https://openalex.org/W1558885940"],"abstract_inverted_index":null,"counts_by_year":[{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}