{"id":"https://openalex.org/W1986555779","doi":"https://doi.org/10.1006/mare.2002.0181","title":"Empirical analysis of adopters of economic value added","display_name":"Empirical analysis of adopters of economic value added","publication_year":2002,"publication_date":"2002-06-01","ids":{"openalex":"https://openalex.org/W1986555779","doi":"https://doi.org/10.1006/mare.2002.0181","mag":"1986555779"},"language":"en","primary_location":{"id":"doi:10.1006/mare.2002.0181","doi":"https://doi.org/10.1006/mare.2002.0181","is_oa":false,"landing_page_url":"https://doi.org/10.1006/mare.2002.0181","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","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/A5071013724","display_name":"Linda M. Lovata","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I87547150","display_name":"Southern Illinois University Edwardsville","ror":"https://ror.org/04cqs5j56","country_code":"US","type":"education","lineage":["https://openalex.org/I2801502357","https://openalex.org/I87547150"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Linda M. Lovata","raw_affiliation_strings":["Accounting Department, Southern Illinois University at Edwardsville, Edwardsville, IL 62026-1104, U.S.A"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Southern Illinois University at Edwardsville, Edwardsville, IL 62026-1104, U.S.A","institution_ids":["https://openalex.org/I87547150"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5082729387","display_name":"Michael L. Costigan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I87547150","display_name":"Southern Illinois University Edwardsville","ror":"https://ror.org/04cqs5j56","country_code":"US","type":"education","lineage":["https://openalex.org/I2801502357","https://openalex.org/I87547150"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Michael L. Costigan","raw_affiliation_strings":["Accounting Department, Southern Illinois University at Edwardsville, Edwardsville, IL 62026-1104, U.S.A"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Southern Illinois University at Edwardsville, Edwardsville, IL 62026-1104, U.S.A","institution_ids":["https://openalex.org/I87547150"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I87547150"],"apc_list":{"value":3690,"currency":"USD","value_usd":3690},"apc_paid":null,"fwci":5.4237,"has_fulltext":false,"cited_by_count":149,"citation_normalized_percentile":{"value":0.95538642,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"13","issue":"2","first_page":"215","last_page":"228"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.7490000128746033,"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"}},"topics":[{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.7490000128746033,"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/T10797","display_name":"Accounting and Organizational Management","score":0.24459999799728394,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.00279999990016222,"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/economic-value-added","display_name":"economic value added","score":0.9449999928474426},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.6570000052452087},{"id":"https://openalex.org/keywords/principal-agent-problem","display_name":"principal-agent problem","score":0.7080000042915344},{"id":"https://openalex.org/keywords/managerial-incentives","display_name":"managerial incentives","score":0.6029999852180481},{"id":"https://openalex.org/keywords/shareholder-alignment","display_name":"shareholder alignment","score":0.6119999885559082},{"id":"https://openalex.org/keywords/differentiation-strategy","display_name":"differentiation strategy","score":0.7509999871253967},{"id":"https://openalex.org/keywords/cost-leadership","display_name":"cost leadership","score":0.7649999856948853},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9539999961853027},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9909999966621399},{"id":"https://openalex.org/keywords/accounting-adjustments","display_name":"accounting adjustments","score":0.8109999895095825},{"id":"https://openalex.org/keywords/performance-appraisal-system","display_name":"performance evaluation system","score":0.47699999809265137}],"concepts":[{"id":"https://openalex.org/C2778971194","wikidata":"https://www.wikidata.org/wiki/Q1664551","display_name":"Insider","level":2,"score":0.721278727054596},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6748189926147461},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6203215718269348},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.590645432472229},{"id":"https://openalex.org/C125502","wikidata":"https://www.wikidata.org/wiki/Q1153279","display_name":"Early adopter","level":2,"score":0.5576491355895996},{"id":"https://openalex.org/C25070020","wikidata":"https://www.wikidata.org/wiki/Q426971","display_name":"Economic Value Added","level":3,"score":0.4956895112991333},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.4858810305595398},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.48221123218536377},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4792635142803192},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.47868233919143677},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4399033784866333},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.42782434821128845},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.41346976161003113},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.38309213519096375},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.32632723450660706},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.31620365381240845},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2782119810581207},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.23444262146949768},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18442457914352417},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.08257746696472168},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"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/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"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":1,"locations":[{"id":"doi:10.1006/mare.2002.0181","doi":"https://doi.org/10.1006/mare.2002.0181","is_oa":false,"landing_page_url":"https://doi.org/10.1006/mare.2002.0181","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":17,"referenced_works":["https://openalex.org/W26615875","https://openalex.org/W160080610","https://openalex.org/W1507782914","https://openalex.org/W1968366844","https://openalex.org/W1995440318","https://openalex.org/W2007526803","https://openalex.org/W2022838122","https://openalex.org/W2048368617","https://openalex.org/W2063983128","https://openalex.org/W2092060552","https://openalex.org/W2133764084","https://openalex.org/W2134081697","https://openalex.org/W2163421828","https://openalex.org/W2169394503","https://openalex.org/W3122695070","https://openalex.org/W3122984618","https://openalex.org/W3125405027"],"related_works":["https://openalex.org/W3125946145","https://openalex.org/W2625748993","https://openalex.org/W2324974184","https://openalex.org/W2339222265","https://openalex.org/W6999970553","https://openalex.org/W2291723807","https://openalex.org/W4319710093","https://openalex.org/W2036082838","https://openalex.org/W2114280401","https://openalex.org/W2035712760"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":13},{"year":2017,"cited_by_count":11},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":14},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":9},{"year":2012,"cited_by_count":12}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}