{"id":"https://openalex.org/W2075859795","doi":"https://doi.org/10.1111/j.1467-6281.1985.tb00116.x","title":"Earned Economic Income\u2014A Theory for Matching","display_name":"Earned Economic Income\u2014A Theory for Matching","publication_year":1985,"publication_date":"1985-09-01","ids":{"openalex":"https://openalex.org/W2075859795","doi":"https://doi.org/10.1111/j.1467-6281.1985.tb00116.x","mag":"2075859795"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-6281.1985.tb00116.x","doi":"https://doi.org/10.1111/j.1467-6281.1985.tb00116.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.1985.tb00116.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","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/A5057446914","display_name":"John R. Grinyer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177639307","display_name":"University of Dundee","ror":"https://ror.org/03h2bxq36","country_code":"GB","type":"education","lineage":["https://openalex.org/I177639307"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"JOHN R. GRINYER","raw_affiliation_strings":["J. R. Grinyer is Professor of Accountancy and Business Finance, University of Dundee"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"J. R. Grinyer is Professor of Accountancy and Business Finance, University of Dundee","institution_ids":["https://openalex.org/I177639307"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5057446914"],"corresponding_institution_ids":["https://openalex.org/I177639307"],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":7.5675,"has_fulltext":false,"cited_by_count":47,"citation_normalized_percentile":{"value":0.96578836,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"21","issue":"2","first_page":"130","last_page":"148"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9922000169754028,"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":0.9922000169754028,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.006599999964237213,"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"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0005000000237487257,"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-income","display_name":"economic income","score":0.7009999752044678},{"id":"https://openalex.org/keywords/inflation-accounting","display_name":"inflation accounting","score":0.5730000138282776},{"id":"https://openalex.org/keywords/income-allocation","display_name":"income allocation","score":0.4490000009536743},{"id":"https://openalex.org/keywords/conceptual-model","display_name":"conceptual model","score":0.4300000071525574}],"concepts":[{"id":"https://openalex.org/C2778337684","wikidata":"https://www.wikidata.org/wiki/Q3173700","display_name":"Apportionment","level":2,"score":0.7110717296600342},{"id":"https://openalex.org/C165064840","wikidata":"https://www.wikidata.org/wiki/Q1321061","display_name":"Matching (statistics)","level":2,"score":0.7060014009475708},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6852342486381531},{"id":"https://openalex.org/C200941418","wikidata":"https://www.wikidata.org/wiki/Q273508","display_name":"Inflation (cosmology)","level":2,"score":0.6565427780151367},{"id":"https://openalex.org/C120310109","wikidata":"https://www.wikidata.org/wiki/Q3239315","display_name":"Fixed income","level":3,"score":0.44266992807388306},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.42883968353271484},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4207571744918823},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.32200485467910767},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16570225358009338},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.08773553371429443},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0789288878440857},{"id":"https://openalex.org/C69738904","wikidata":"https://www.wikidata.org/wiki/Q11693","display_name":"Bond","level":2,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C33332235","wikidata":"https://www.wikidata.org/wiki/Q18362","display_name":"Theoretical physics","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-6281.1985.tb00116.x","doi":"https://doi.org/10.1111/j.1467-6281.1985.tb00116.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.1985.tb00116.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","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":10,"referenced_works":["https://openalex.org/W1219546699","https://openalex.org/W1982808687","https://openalex.org/W2007469178","https://openalex.org/W2039881649","https://openalex.org/W2079374669","https://openalex.org/W2088447526","https://openalex.org/W2146967626","https://openalex.org/W2160184254","https://openalex.org/W2319266289","https://openalex.org/W2752617332"],"related_works":["https://openalex.org/W7145768717","https://openalex.org/W1991540615","https://openalex.org/W2342620431","https://openalex.org/W2013810674","https://openalex.org/W1993146847","https://openalex.org/W2055637782","https://openalex.org/W2005915822","https://openalex.org/W3033056876","https://openalex.org/W3125085887","https://openalex.org/W6886173373"],"abstract_inverted_index":{"The":[0,45],"paper":[1,88],"presents":[2],"a":[3],"novel":[4],"ex":[5],"post":[6],"income":[7],"concept,":[8],"called":[9],"Earned":[10],"Economic":[11,97],"Income":[12,98],"(EEI),":[13],"which":[14,41],"would":[15],"provide":[16],"periodic":[17],"accounting":[18,77],"signals":[19],"that":[20,66],"are":[21,63],"consistent":[22],"with":[23],"those":[24],"derived":[25],"from":[26],"Net":[27],"Terminal":[28],"Value":[29],"(NTV)":[30],"analyses.":[31],"EEI":[32,61],"assigns":[33],"interest":[34,53,74],"adjusted":[35,54,58,75],"NTV":[36],"to":[37],"the":[38,50,67,85,87,90],"periods":[39],"in":[40],"it":[42],"is":[43,47],"earned.":[44],"allocation":[46],"made":[48],"via":[49],"apportionment":[51],"of":[52,92,96],"original":[55],"cost.":[56],"Inflation":[57],"and":[59,78,95],"monetary":[60],"figures":[62],"identical,":[64],"so":[65],"concept":[68],"provides":[69],"an":[70],"integrating":[71],"framework":[72],"for":[73],"inflation":[76],"historical":[79],"cost":[80],"matching":[81],"approaches.":[82],"In":[83],"developing":[84],"model":[86],"discusses":[89],"significance":[91],"conceptual":[93],"models":[94],"(EI).":[99]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}
