{"id":"https://openalex.org/W1989264196","doi":"https://doi.org/10.1057/jdg.2012.10","title":"Convergence obstacles with IASB standards: Evidence from Iran","display_name":"Convergence obstacles with IASB standards: Evidence from Iran","publication_year":2012,"publication_date":"2012-07-12","ids":{"openalex":"https://openalex.org/W1989264196","doi":"https://doi.org/10.1057/jdg.2012.10","mag":"1989264196"},"language":"en","primary_location":{"id":"doi:10.1057/jdg.2012.10","doi":"https://doi.org/10.1057/jdg.2012.10","is_oa":false,"landing_page_url":"https://doi.org/10.1057/jdg.2012.10","pdf_url":null,"source":{"id":"https://openalex.org/S71351135","display_name":"International Journal of Disclosure and Governance","issn_l":"1741-3591","issn":["1741-3591","1746-6539"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319702","host_organization_name":"Palgrave Macmillan","host_organization_lineage":["https://openalex.org/P4310319702","https://openalex.org/P4310319964"],"host_organization_lineage_names":["Palgrave Macmillan","Macmillan Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Disclosure and Governance","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/A5006510688","display_name":"Fakhroddin MohammadRezaei","orcid":"https://orcid.org/0000-0001-9623-7317","observed_orcids":["https://orcid.org/0000-0001-9623-7317"]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":true,"raw_author_name":"Fakhroddin Mohammadrezaei","raw_affiliation_strings":["Faculty of Economics and Management, University Kebangsaan Malaysia, Selangor, 43600 UKM Bangi, Malaysia","Faculty of Economics and Management, University Kebangsaan Malaysia, Selangor, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Management, University Kebangsaan Malaysia, Selangor, 43600 UKM Bangi, Malaysia","institution_ids":["https://openalex.org/I885383172"]},{"raw_affiliation_string":"Faculty of Economics and Management, University Kebangsaan Malaysia, Selangor, Malaysia","institution_ids":["https://openalex.org/I885383172"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008032287","display_name":"Bahman Banimahd","orcid":"https://orcid.org/0000-0001-9554-4091","observed_orcids":["https://orcid.org/0000-0001-9554-4091"]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]},{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["IR","MY"],"is_corresponding":false,"raw_author_name":"Bahman Banimahd","raw_affiliation_strings":["Faculty of Economics and Management, University Kebangsaan Malaysia, Selangor, 43600 UKM Bangi, Malaysia","Islamic Azad, University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Management, University Kebangsaan Malaysia, Selangor, 43600 UKM Bangi, Malaysia","institution_ids":["https://openalex.org/I885383172"]},{"raw_affiliation_string":"Islamic Azad, University","institution_ids":["https://openalex.org/I110525433"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070762745","display_name":"Norman Mohd Saleh","orcid":"https://orcid.org/0000-0003-1608-327X","observed_orcids":["https://orcid.org/0000-0003-1608-327X"]},"institutions":[{"id":"https://openalex.org/I885383172","display_name":"National University of Malaysia","ror":"https://ror.org/00bw8d226","country_code":"MY","type":"education","lineage":["https://openalex.org/I885383172"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Norman Mohd Saleh","raw_affiliation_strings":["Faculty of Economics and Management, University Kebangsaan Malaysia, Selangor, 43600 UKM Bangi, Malaysia","School of Accounting"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Management, University Kebangsaan Malaysia, Selangor, 43600 UKM Bangi, Malaysia","institution_ids":["https://openalex.org/I885383172"]},{"raw_affiliation_string":"School of Accounting","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5006510688"],"corresponding_institution_ids":["https://openalex.org/I885383172"],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":6.9538,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.96229793,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"10","issue":"1","first_page":"58","last_page":"91"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8359000086784363,"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":0.8359000086784363,"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":0.15690000355243683,"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":0.002300000051036477,"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/iasb-standards","display_name":"IASB standards","score":0.8109999895095825},{"id":"https://openalex.org/keywords/accounting-standards-convergence","display_name":"accounting standards convergence","score":0.7509999871253967},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.550000011920929},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.609000027179718},{"id":"https://openalex.org/keywords/iran","display_name":"Iran","score":0.8669999837875366},{"id":"https://openalex.org/keywords/fair-value-measurement","display_name":"fair value measurement","score":0.8349999785423279},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.5920000076293945}],"concepts":[{"id":"https://openalex.org/C2777303404","wikidata":"https://www.wikidata.org/wiki/Q759757","display_name":"Convergence (economics)","level":2,"score":0.7177556753158569},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6284499168395996},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.59965980052948},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5818846225738525},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.5164247155189514},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4651794135570526},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.45945388078689575},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45546942949295044},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4191793203353882},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3062117099761963},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2898349165916443},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.236326664686203},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.1596367359161377},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.12598639726638794},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1057/jdg.2012.10","doi":"https://doi.org/10.1057/jdg.2012.10","is_oa":false,"landing_page_url":"https://doi.org/10.1057/jdg.2012.10","pdf_url":null,"source":{"id":"https://openalex.org/S71351135","display_name":"International Journal of Disclosure and Governance","issn_l":"1741-3591","issn":["1741-3591","1746-6539"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319702","host_organization_name":"Palgrave Macmillan","host_organization_lineage":["https://openalex.org/P4310319702","https://openalex.org/P4310319964"],"host_organization_lineage_names":["Palgrave Macmillan","Macmillan Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Disclosure and Governance","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":115,"referenced_works":["https://openalex.org/W12427287","https://openalex.org/W31817941","https://openalex.org/W40198218","https://openalex.org/W42912000","https://openalex.org/W427234579","https://openalex.org/W611588695","https://openalex.org/W628824614","https://openalex.org/W847431122","https://openalex.org/W1488067310","https://openalex.org/W1536657888","https://openalex.org/W1560781297","https://openalex.org/W1591067572","https://openalex.org/W1940966979","https://openalex.org/W1964338157","https://openalex.org/W1964604396","https://openalex.org/W1969519191","https://openalex.org/W1970210932","https://openalex.org/W1973854739","https://openalex.org/W1976548733","https://openalex.org/W1977999870","https://openalex.org/W1981401610","https://openalex.org/W1984140234","https://openalex.org/W1984336708","https://openalex.org/W1986124155","https://openalex.org/W1988724846","https://openalex.org/W1988846617","https://openalex.org/W1991041938","https://openalex.org/W1994879851","https://openalex.org/W1995747994","https://openalex.org/W2000791920","https://openalex.org/W2001135780","https://openalex.org/W2007502213","https://openalex.org/W2007560507","https://openalex.org/W2008017617","https://openalex.org/W2008222652","https://openalex.org/W2010689112","https://openalex.org/W2014609774","https://openalex.org/W2021907516","https://openalex.org/W2023048660","https://openalex.org/W2023416582","https://openalex.org/W2026224530","https://openalex.org/W2026921080","https://openalex.org/W2029356776","https://openalex.org/W2031586824","https://openalex.org/W2034534950","https://openalex.org/W2034875719","https://openalex.org/W2038039184","https://openalex.org/W2046178943","https://openalex.org/W2047214583","https://openalex.org/W2052494579","https://openalex.org/W2055133287","https://openalex.org/W2059389421","https://openalex.org/W2060347141","https://openalex.org/W2061465250","https://openalex.org/W2063535377","https://openalex.org/W2064964920","https://openalex.org/W2068294350","https://openalex.org/W2068722841","https://openalex.org/W2068942678","https://openalex.org/W2078014960","https://openalex.org/W2079118634","https://openalex.org/W2081911217","https://openalex.org/W2081991885","https://openalex.org/W2086344982","https://openalex.org/W2086440694","https://openalex.org/W2086482821","https://openalex.org/W2087893751","https://openalex.org/W2092371220","https://openalex.org/W2094524928","https://openalex.org/W2098097059","https://openalex.org/W2108537515","https://openalex.org/W2111345626","https://openalex.org/W2113213691","https://openalex.org/W2113651783","https://openalex.org/W2113727290","https://openalex.org/W2119116098","https://openalex.org/W2131287166","https://openalex.org/W2131855474","https://openalex.org/W2134899710","https://openalex.org/W2138167791","https://openalex.org/W2138612700","https://openalex.org/W2140662150","https://openalex.org/W2143402438","https://openalex.org/W2144446652","https://openalex.org/W2148476833","https://openalex.org/W2157895894","https://openalex.org/W2162012454","https://openalex.org/W2165162199","https://openalex.org/W2222325616","https://openalex.org/W2234575022","https://openalex.org/W2324748475","https://openalex.org/W2581898403","https://openalex.org/W2606909635","https://openalex.org/W2735634766","https://openalex.org/W2913372005","https://openalex.org/W3121597473","https://openalex.org/W3121759882","https://openalex.org/W3121905422","https://openalex.org/W3121951548","https://openalex.org/W3122067807","https://openalex.org/W3122115894","https://openalex.org/W3122176856","https://openalex.org/W3122489987","https://openalex.org/W3122944231","https://openalex.org/W3124302192","https://openalex.org/W3124715153","https://openalex.org/W3124726071","https://openalex.org/W3125268367","https://openalex.org/W3125717595","https://openalex.org/W4240669445","https://openalex.org/W4241785331","https://openalex.org/W4249720144","https://openalex.org/W4254764143","https://openalex.org/W7136323656","https://openalex.org/W7137042922"],"related_works":["https://openalex.org/W2587674829","https://openalex.org/W2241741768","https://openalex.org/W7163752922","https://openalex.org/W2024310143","https://openalex.org/W2477968282","https://openalex.org/W4367050750","https://openalex.org/W2507470537","https://openalex.org/W3176988185","https://openalex.org/W3208985532","https://openalex.org/W3030682990"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}