{"id":"https://openalex.org/W2073143045","doi":"https://doi.org/10.1016/s1061-9518(97)90004-5","title":"International accounting standards in capital markets","display_name":"International accounting standards in capital markets","publication_year":1997,"publication_date":"1997-01-01","ids":{"openalex":"https://openalex.org/W2073143045","doi":"https://doi.org/10.1016/s1061-9518(97)90004-5","mag":"2073143045"},"language":"en","primary_location":{"id":"doi:10.1016/s1061-9518(97)90004-5","doi":"https://doi.org/10.1016/s1061-9518(97)90004-5","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1061-9518(97)90004-5","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","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 International Accounting, Auditing and Taxation","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/A5003772049","display_name":"Judith A. Hora","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I184840846","display_name":"Virginia Commonwealth University","ror":"https://ror.org/02nkdxk79","country_code":"US","type":"education","lineage":["https://openalex.org/I184840846"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Judith A. Hora","raw_affiliation_strings":["Virginia Commonwealth University, Richmond, VA 23284-4000, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Virginia Commonwealth University, Richmond, VA 23284-4000, USA","institution_ids":["https://openalex.org/I184840846"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040455469","display_name":"Rasoul H. Tondkar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I184840846","display_name":"Virginia Commonwealth University","ror":"https://ror.org/02nkdxk79","country_code":"US","type":"education","lineage":["https://openalex.org/I184840846"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Rasoul H. Tondkar","raw_affiliation_strings":["Virginia Commonwealth University, Richmond, VA 23284-4000, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Virginia Commonwealth University, Richmond, VA 23284-4000, USA","institution_ids":["https://openalex.org/I184840846"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5007002635","display_name":"Ajay Adhikari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I181401687","display_name":"American University","ror":"https://ror.org/052w4zt36","country_code":"US","type":"education","lineage":["https://openalex.org/I181401687"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ajay Adhikari","raw_affiliation_strings":["The American University, Washington, D.C. 20016-9044, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The American University, Washington, D.C. 20016-9044, USA","institution_ids":["https://openalex.org/I181401687"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3490,"currency":"USD","value_usd":3490},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.47530477,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"6","issue":"2","first_page":"171","last_page":"190"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9496999979019165,"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":0.9496999979019165,"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":0.03530000150203705,"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":0.0044999998062849045,"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/international-accounting-standards","display_name":"international accounting standards","score":0.9470000267028809},{"id":"https://openalex.org/keywords/capital-markets","display_name":"capital markets","score":0.6330000162124634},{"id":"https://openalex.org/keywords/accounting-harmonization","display_name":"accounting harmonization","score":0.9089999794960022},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.4569999873638153},{"id":"https://openalex.org/keywords/iasc","display_name":"IASC","score":0.6299999952316284},{"id":"https://openalex.org/keywords/iosco","display_name":"IOSCO","score":0.9959999918937683},{"id":"https://openalex.org/keywords/cross-border-listings","display_name":"cross-border listings","score":0.9459999799728394},{"id":"https://openalex.org/keywords/deregulation","display_name":"deregulation","score":0.6650000214576721},{"id":"https://openalex.org/keywords/regional-harmonization","display_name":"regional harmonization","score":0.5899999737739563},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.6179999709129333}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.755223274230957},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.6345326900482178},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.593795120716095},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5903452038764954},{"id":"https://openalex.org/C2779962950","wikidata":"https://www.wikidata.org/wiki/Q5659376","display_name":"Harmonization","level":2,"score":0.5855333209037781},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5680168867111206},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5605951547622681},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5444892048835754},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.5202149748802185},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.4656235873699188},{"id":"https://openalex.org/C2119116","wikidata":"https://www.wikidata.org/wiki/Q7181","display_name":"Globalization","level":2,"score":0.4391905963420868},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37041354179382324},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.36998820304870605},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.12494033575057983},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s1061-9518(97)90004-5","doi":"https://doi.org/10.1016/s1061-9518(97)90004-5","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1061-9518(97)90004-5","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","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 International Accounting, Auditing and Taxation","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":14,"referenced_works":["https://openalex.org/W10165813","https://openalex.org/W584235377","https://openalex.org/W1668075223","https://openalex.org/W2002520326","https://openalex.org/W2009108491","https://openalex.org/W2023717266","https://openalex.org/W2070537048","https://openalex.org/W2074603791","https://openalex.org/W2076116344","https://openalex.org/W2091397273","https://openalex.org/W2108380104","https://openalex.org/W2757008100","https://openalex.org/W4230480451","https://openalex.org/W4243890760"],"related_works":["https://openalex.org/W29348528","https://openalex.org/W7206913263","https://openalex.org/W7164512525","https://openalex.org/W3198878965","https://openalex.org/W2148882602","https://openalex.org/W131203818","https://openalex.org/W6991943015","https://openalex.org/W37422685","https://openalex.org/W1865755660","https://openalex.org/W2191787194"],"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":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}