{"id":"https://openalex.org/W2015492767","doi":"https://doi.org/10.1016/j.bar.2011.12.005","title":"Assessing financial reporting comparability across institutional settings: The case of pension accounting","display_name":"Assessing financial reporting comparability across institutional settings: The case of pension accounting","publication_year":2011,"publication_date":"2011-12-23","ids":{"openalex":"https://openalex.org/W2015492767","doi":"https://doi.org/10.1016/j.bar.2011.12.005","mag":"2015492767"},"language":"en","primary_location":{"id":"doi:10.1016/j.bar.2011.12.005","doi":"https://doi.org/10.1016/j.bar.2011.12.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.bar.2011.12.005","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"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-2","norway-1","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":"The British Accounting Review","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/A5109253353","display_name":"Isabel Gordon","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Isabel Gordon","raw_affiliation_strings":["The University of Sydney, Sydney, NSW 2006, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Sydney, Sydney, NSW 2006, Australia","institution_ids":["https://openalex.org/I129604602"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032182758","display_name":"Natalie Gallery","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I160993911","display_name":"Queensland University of Technology","ror":"https://ror.org/03pnv4752","country_code":"AU","type":"education","lineage":["https://openalex.org/I160993911"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Natalie Gallery","raw_affiliation_strings":["Queensland University of Technology, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Queensland University of Technology, Australia","institution_ids":["https://openalex.org/I160993911"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5109253353"],"corresponding_institution_ids":["https://openalex.org/I129604602"],"apc_list":{"value":3770,"currency":"USD","value_usd":3770},"apc_paid":null,"fwci":12.4391,"has_fulltext":false,"cited_by_count":44,"citation_normalized_percentile":{"value":0.98001633,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"44","issue":"1","first_page":"11","last_page":"20"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9150000214576721,"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":0.9150000214576721,"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":0.08330000191926956,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.0003000000142492354,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.9739999771118164},{"id":"https://openalex.org/keywords/pension-accounting","display_name":"pension accounting","score":0.9900000095367432},{"id":"https://openalex.org/keywords/ifrs-convergence","display_name":"IFRS convergence","score":0.8460000157356262},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6200000047683716},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8500000238418579},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.5440000295639038}],"concepts":[{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.9842039942741394},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7000207901000977},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49329060316085815},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.45271241664886475},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.42714959383010864},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.4200282096862793},{"id":"https://openalex.org/C98184364","wikidata":"https://www.wikidata.org/wiki/Q1780131","display_name":"Argument (complex analysis)","level":2,"score":0.41581639647483826},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3701973855495453},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.34743809700012207},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.31207042932510376},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.bar.2011.12.005","doi":"https://doi.org/10.1016/j.bar.2011.12.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.bar.2011.12.005","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"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-2","norway-1","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":"The British Accounting Review","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":24,"referenced_works":["https://openalex.org/W66389065","https://openalex.org/W68457734","https://openalex.org/W91274205","https://openalex.org/W1486845703","https://openalex.org/W1532913612","https://openalex.org/W1543607358","https://openalex.org/W1912427481","https://openalex.org/W1988825726","https://openalex.org/W1998339678","https://openalex.org/W2011961954","https://openalex.org/W2026007708","https://openalex.org/W2027480894","https://openalex.org/W2028707741","https://openalex.org/W2043964063","https://openalex.org/W2050564022","https://openalex.org/W2068294350","https://openalex.org/W2091949616","https://openalex.org/W2118541173","https://openalex.org/W2171944248","https://openalex.org/W2581898403","https://openalex.org/W3122428885","https://openalex.org/W3128814407","https://openalex.org/W4249869587","https://openalex.org/W6987362886"],"related_works":["https://openalex.org/W7096768588","https://openalex.org/W3009620629","https://openalex.org/W163450404","https://openalex.org/W7057006366","https://openalex.org/W1848951156","https://openalex.org/W4281812987","https://openalex.org/W1990407237","https://openalex.org/W3014663775","https://openalex.org/W4412309669","https://openalex.org/W4401535490"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
