{"id":"https://openalex.org/W2099162197","doi":"https://doi.org/10.2139/ssrn.962051","title":"The Value Relevance of Financial Reporting in Norway 1965-2004","display_name":"The Value Relevance of Financial Reporting in Norway 1965-2004","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W2099162197","doi":"https://doi.org/10.2139/ssrn.962051","mag":"2099162197"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.962051","doi":"https://doi.org/10.2139/ssrn.962051","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.962051","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.962051","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029498532","display_name":"\u00d8ystein Gjerde","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I931913249","display_name":"Norwegian School of Economics","ror":"https://ror.org/04v53s997","country_code":"NO","type":"education","lineage":["https://openalex.org/I931913249"]}],"countries":["NO"],"is_corresponding":false,"raw_author_name":"Oystein Gjerde","raw_affiliation_strings":["NHH Norwegian School of Economics - Department of Business and Management Science, Helleveien 30, Bergen, NO-5045, Norway","Norwegian School of Economics (NHH) - Department of Business and Management Science"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"NHH Norwegian School of Economics - Department of Business and Management Science, Helleveien 30, Bergen, NO-5045, Norway","institution_ids":["https://openalex.org/I931913249"]},{"raw_affiliation_string":"Norwegian School of Economics (NHH) - Department of Business and Management Science","institution_ids":["https://openalex.org/I931913249"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075989564","display_name":"Kjell Henry Knivsfl\u00e5","orcid":"https://orcid.org/0000-0002-9275-7160","observed_orcids":["https://orcid.org/0000-0002-9275-7160"]},"institutions":[{"id":"https://openalex.org/I931913249","display_name":"Norwegian School of Economics","ror":"https://ror.org/04v53s997","country_code":"NO","type":"education","lineage":["https://openalex.org/I931913249"]}],"countries":["NO"],"is_corresponding":true,"raw_author_name":"Kjell Henry Knivsfl\u00e5","raw_affiliation_strings":["NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, Helleveien 30, Bergen, 5045, Norway","Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law"],"raw_orcid":"https://orcid.org/0000-0002-9275-7160","affiliations":[{"raw_affiliation_string":"NHH Norwegian School of Economics - Department of Accounting, Auditing and Law, Helleveien 30, Bergen, 5045, Norway","institution_ids":["https://openalex.org/I931913249"]},{"raw_affiliation_string":"Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law","institution_ids":["https://openalex.org/I931913249"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086724674","display_name":"Frode S\u00e6ttem","orcid":"https://orcid.org/0000-0001-7336-9034","observed_orcids":["https://orcid.org/0000-0001-7336-9034"]},"institutions":[{"id":"https://openalex.org/I931913249","display_name":"Norwegian School of Economics","ror":"https://ror.org/04v53s997","country_code":"NO","type":"education","lineage":["https://openalex.org/I931913249"]}],"countries":["NO"],"is_corresponding":false,"raw_author_name":"Frode S\u00e6ttem","raw_affiliation_strings":["Norwegian School of Economics (NHH) - Department of Business and Management Science"],"raw_orcid":"https://orcid.org/0000-0001-7336-9034","affiliations":[{"raw_affiliation_string":"Norwegian School of Economics (NHH) - Department of Business and Management Science","institution_ids":["https://openalex.org/I931913249"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5075989564"],"corresponding_institution_ids":["https://openalex.org/I931913249"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8628000020980835,"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":0.8628000020980835,"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":0.05730000138282776,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.05090000107884407,"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/ifrs-adoption","display_name":"IFRS adoption","score":0.6759999990463257},{"id":"https://openalex.org/keywords/balance-sheet","display_name":"balance sheet","score":0.4480000138282776},{"id":"https://openalex.org/keywords/income-statement","display_name":"income statement","score":1.0},{"id":"https://openalex.org/keywords/performance-accounting","display_name":"performance accounting","score":0.675000011920929},{"id":"https://openalex.org/keywords/matching-principle","display_name":"matching principle","score":0.9869999885559082},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.3869999945163727}],"concepts":[{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.7043190598487854},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5856117606163025},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5177723169326782},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4808426797389984},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3859316110610962},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3529210090637207},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3249427080154419},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.17488950490951538},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.14468476176261902},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12038728594779968},{"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:10.2139/ssrn.962051","doi":"https://doi.org/10.2139/ssrn.962051","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.962051","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.962051","doi":"https://doi.org/10.2139/ssrn.962051","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.962051","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":75,"referenced_works":["https://openalex.org/W68800188","https://openalex.org/W1496626049","https://openalex.org/W1532661410","https://openalex.org/W1543208566","https://openalex.org/W1596852439","https://openalex.org/W1848084772","https://openalex.org/W1964323814","https://openalex.org/W1968363771","https://openalex.org/W1978276694","https://openalex.org/W1984140234","https://openalex.org/W1984935883","https://openalex.org/W1988846617","https://openalex.org/W1989347411","https://openalex.org/W1995834279","https://openalex.org/W2010743243","https://openalex.org/W2014983392","https://openalex.org/W2019076479","https://openalex.org/W2020397612","https://openalex.org/W2024410819","https://openalex.org/W2034818148","https://openalex.org/W2036323865","https://openalex.org/W2043457572","https://openalex.org/W2044854242","https://openalex.org/W2045150989","https://openalex.org/W2047134097","https://openalex.org/W2048997388","https://openalex.org/W2049783972","https://openalex.org/W2065180335","https://openalex.org/W2067294622","https://openalex.org/W2075007695","https://openalex.org/W2079374669","https://openalex.org/W2080646366","https://openalex.org/W2082413738","https://openalex.org/W2090758019","https://openalex.org/W2104795328","https://openalex.org/W2105193859","https://openalex.org/W2108537515","https://openalex.org/W2108818539","https://openalex.org/W2117178635","https://openalex.org/W2130392613","https://openalex.org/W2132075381","https://openalex.org/W2136120210","https://openalex.org/W2147779565","https://openalex.org/W2156576580","https://openalex.org/W2158135959","https://openalex.org/W2160504428","https://openalex.org/W2162765744","https://openalex.org/W2166215547","https://openalex.org/W2237803713","https://openalex.org/W2331407295","https://openalex.org/W2411063171","https://openalex.org/W2468015095","https://openalex.org/W2606242542","https://openalex.org/W3023906401","https://openalex.org/W3121456122","https://openalex.org/W3121511426","https://openalex.org/W3121515782","https://openalex.org/W3122143045","https://openalex.org/W3122486872","https://openalex.org/W3123704752","https://openalex.org/W3123800098","https://openalex.org/W3123913364","https://openalex.org/W3123915208","https://openalex.org/W3123917310","https://openalex.org/W3124501327","https://openalex.org/W3124503851","https://openalex.org/W3124550551","https://openalex.org/W3124565859","https://openalex.org/W3124726071","https://openalex.org/W3125139305","https://openalex.org/W3125200645","https://openalex.org/W3125586192","https://openalex.org/W3125788531","https://openalex.org/W4206495155","https://openalex.org/W4256079837"],"related_works":["https://openalex.org/W2470000283","https://openalex.org/W2921599933","https://openalex.org/W1559703928","https://openalex.org/W3123800098","https://openalex.org/W2340270489","https://openalex.org/W2116408429","https://openalex.org/W7205334621","https://openalex.org/W2085429166","https://openalex.org/W152201147","https://openalex.org/W169207739"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
