{"id":"https://openalex.org/W2054592967","doi":"https://doi.org/10.1016/j.jaccpubpol.2011.08.001","title":"Further evidence of earnings management and opportunistic behavior with principles-based accounting standards: The case of conditional asset retirement obligations","display_name":"Further evidence of earnings management and opportunistic behavior with principles-based accounting standards: The case of conditional asset retirement obligations","publication_year":2011,"publication_date":"2011-09-01","ids":{"openalex":"https://openalex.org/W2054592967","doi":"https://doi.org/10.1016/j.jaccpubpol.2011.08.001","mag":"2054592967"},"language":"en","primary_location":{"id":"doi:10.1016/j.jaccpubpol.2011.08.001","doi":"https://doi.org/10.1016/j.jaccpubpol.2011.08.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2011.08.001","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"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-100","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":"Journal of Accounting and Public Policy","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/A5067317341","display_name":"James M. Fornaro","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I138168422","display_name":"SUNY Old Westbury","ror":"https://ror.org/02rrhsz92","country_code":"US","type":"education","lineage":["https://openalex.org/I138168422"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"James M. Fornaro","raw_affiliation_strings":["SUNY at Old Westbury, Department of Accounting, Taxation & Business Law, P.O. Box 210, 223 Store Hill Road, Old Westbury, NY 11568, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"SUNY at Old Westbury, Department of Accounting, Taxation & Business Law, P.O. Box 210, 223 Store Hill Road, Old Westbury, NY 11568, United States","institution_ids":["https://openalex.org/I138168422"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012518252","display_name":"Hua-Wei Solomon Huang","orcid":"https://orcid.org/0000-0002-1036-1796","observed_orcids":["https://orcid.org/0000-0002-1036-1796"]},"institutions":[{"id":"https://openalex.org/I91807558","display_name":"National Cheng Kung University","ror":"https://ror.org/01b8kcc49","country_code":"TW","type":"education","lineage":["https://openalex.org/I91807558"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Hua-Wei Huang","raw_affiliation_strings":["National Cheng-Kung University, Department of Accountancy, 1, University Road, Tainan City, Taiwan, ROC"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Cheng-Kung University, Department of Accountancy, 1, University Road, Tainan City, Taiwan, ROC","institution_ids":["https://openalex.org/I91807558"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3380,"currency":"USD","value_usd":3380},"apc_paid":null,"fwci":2.27,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.92634806,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"31","issue":"2","first_page":"204","last_page":"225"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0003000000142492354,"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/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"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/earnings-management","display_name":"earnings management","score":0.9929999709129333},{"id":"https://openalex.org/keywords/principles-based-accounting-standards","display_name":"principles-based accounting standards","score":0.8690000176429749},{"id":"https://openalex.org/keywords/audit-committee-financial-expertise","display_name":"audit committee financial expertise","score":0.5989999771118164},{"id":"https://openalex.org/keywords/big-4-auditors","display_name":"Big 4 auditors","score":0.7009999752044678},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.45500001311302185},{"id":"https://openalex.org/keywords/restoration-costs","display_name":"restoration costs","score":0.7429999709129333},{"id":"https://openalex.org/keywords/managerial-discretion","display_name":"managerial discretion","score":0.5989999771118164}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7549132108688354},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.5967214107513428},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5954468250274658},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5801673531532288},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5253324508666992},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.513824999332428},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.049741268157958984},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.jaccpubpol.2011.08.001","doi":"https://doi.org/10.1016/j.jaccpubpol.2011.08.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccpubpol.2011.08.001","pdf_url":null,"source":{"id":"https://openalex.org/S86762183","display_name":"Journal of Accounting and Public Policy","issn_l":"0278-4254","issn":["0278-4254","1873-2070"],"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-100","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":"Journal of Accounting and Public Policy","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320338281","display_name":"Army Research Office","ror":"https://ror.org/05epdh915"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":66,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W151535980","https://openalex.org/W286129139","https://openalex.org/W1488607460","https://openalex.org/W1503573308","https://openalex.org/W1506252612","https://openalex.org/W1506294255","https://openalex.org/W1603752674","https://openalex.org/W1965074910","https://openalex.org/W1982388091","https://openalex.org/W1987988458","https://openalex.org/W1994884203","https://openalex.org/W2003392290","https://openalex.org/W2010062784","https://openalex.org/W2012041776","https://openalex.org/W2021428285","https://openalex.org/W2036864685","https://openalex.org/W2038155080","https://openalex.org/W2040125617","https://openalex.org/W2045954215","https://openalex.org/W2048219031","https://openalex.org/W2052812770","https://openalex.org/W2057190074","https://openalex.org/W2057893768","https://openalex.org/W2060830173","https://openalex.org/W2069772414","https://openalex.org/W2076301348","https://openalex.org/W2077951714","https://openalex.org/W2080990146","https://openalex.org/W2090650059","https://openalex.org/W2091515160","https://openalex.org/W2096905055","https://openalex.org/W2106302423","https://openalex.org/W2108377819","https://openalex.org/W2112016720","https://openalex.org/W2112887621","https://openalex.org/W2130954557","https://openalex.org/W2131538393","https://openalex.org/W2134764504","https://openalex.org/W2135327730","https://openalex.org/W2137692605","https://openalex.org/W2139122730","https://openalex.org/W2140096960","https://openalex.org/W2143727737","https://openalex.org/W2148064970","https://openalex.org/W2151289066","https://openalex.org/W2171264779","https://openalex.org/W2171983833","https://openalex.org/W2176884517","https://openalex.org/W2261499394","https://openalex.org/W2265257631","https://openalex.org/W2333168657","https://openalex.org/W2499988277","https://openalex.org/W2752617332","https://openalex.org/W3021143228","https://openalex.org/W3121693921","https://openalex.org/W3121737216","https://openalex.org/W3122475057","https://openalex.org/W3125303042","https://openalex.org/W3125329543","https://openalex.org/W3125575246","https://openalex.org/W3126003931","https://openalex.org/W3126108583","https://openalex.org/W4229804319","https://openalex.org/W6630200108","https://openalex.org/W6723816736"],"related_works":["https://openalex.org/W2019098338","https://openalex.org/W4281400141","https://openalex.org/W1976827848","https://openalex.org/W3125349622","https://openalex.org/W7111121689","https://openalex.org/W3190081896","https://openalex.org/W793659219","https://openalex.org/W7033816794","https://openalex.org/W2167903605","https://openalex.org/W1953266669"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}