{"id":"https://openalex.org/W2009315330","doi":"https://doi.org/10.1080/00014788.1992.9729447","title":"A Classification System for Economic Consequences Issues in Accounting Regulation","display_name":"A Classification System for Economic Consequences Issues in Accounting Regulation","publication_year":1992,"publication_date":"1992-09-01","ids":{"openalex":"https://openalex.org/W2009315330","doi":"https://doi.org/10.1080/00014788.1992.9729447","mag":"2009315330"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.1992.9729447","doi":"https://doi.org/10.1080/00014788.1992.9729447","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1992.9729447","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","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/A5001338128","display_name":"John D. Blake","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I143804889","display_name":"Loughborough University","ror":"https://ror.org/04vg4w365","country_code":"GB","type":"education","lineage":["https://openalex.org/I143804889"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"John Blake","raw_affiliation_strings":["Business School, Loughborough University of Technology"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Business School, Loughborough University of Technology","institution_ids":["https://openalex.org/I143804889"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5001338128"],"corresponding_institution_ids":["https://openalex.org/I143804889"],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":5.9491,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.95076863,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"22","issue":"88","first_page":"305","last_page":"321"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7519999742507935,"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":0.7519999742507935,"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":0.23659999668598175,"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/T10797","display_name":"Accounting and Organizational Management","score":0.003599999938160181,"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-impact","display_name":"economic impact","score":0.7089999914169312},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.9919999837875366},{"id":"https://openalex.org/keywords/classification-systems","display_name":"classification systems","score":0.8659999966621399},{"id":"https://openalex.org/keywords/financial-statement-users","display_name":"financial statement users","score":0.6940000057220459},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.5699999928474426},{"id":"https://openalex.org/keywords/contracts","display_name":"contracts","score":0.5550000071525574}],"concepts":[{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.6049033999443054},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.4668444097042084},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.45088517665863037},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4155147969722748},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3615151047706604},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33466821908950806},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13825255632400513},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/00014788.1992.9729447","doi":"https://doi.org/10.1080/00014788.1992.9729447","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1992.9729447","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W611588695","https://openalex.org/W1481331782","https://openalex.org/W1486845703","https://openalex.org/W1501366213","https://openalex.org/W1539408359","https://openalex.org/W1991374693","https://openalex.org/W1994261038","https://openalex.org/W1997664357","https://openalex.org/W2031373447","https://openalex.org/W2064926743","https://openalex.org/W2075912841","https://openalex.org/W2170120424","https://openalex.org/W2753829809","https://openalex.org/W3023149111","https://openalex.org/W4298056820"],"related_works":["https://openalex.org/W2975328904","https://openalex.org/W300902273","https://openalex.org/W4231617888","https://openalex.org/W7112261570","https://openalex.org/W1580893994","https://openalex.org/W346328786","https://openalex.org/W1986578918","https://openalex.org/W2104009056","https://openalex.org/W7162185577","https://openalex.org/W2091621510"],"abstract_inverted_index":{"This":[0],"paper":[1,72],"offers":[2],"a":[3],"classification":[4],"system":[5,76],"for":[6,84],"economic":[7,14,49,88],"consequences":[8,15,89],"issues":[9,16,51],"based":[10],"on":[11],"dividing":[12],"perceived":[13],"into":[17],"those":[18,29],"that":[19,30,74],"arise":[20,31],"from":[21,32],"decision":[22],"making":[23],"by":[24],"users":[25],"of":[26,36,48,55,64,87],"accounts":[27],"and":[28,66],"the":[33,44,59,62,75,79,85],"mechanistic":[34],"application":[35],"regulation":[37],"or":[38,61],"contracts.":[39],"In":[40,81],"order":[41],"to":[42,58,68],"test":[43],"system,":[45],"twenty":[46],"examples":[47],"consequence":[50],"were":[52],"selected":[53],"(all":[54],"them":[56],"relating":[57],"UK":[60],"Republic":[63],"Ireland)":[65],"subjected":[67],"three":[69],"tests.":[70,80],"The":[71],"argues":[73],"proposed":[77],"meets":[78],"addition":[82],"implications":[83],"definition":[86],"are":[90],"identified.":[91]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
