{"id":"https://openalex.org/W2105099258","doi":null,"title":"Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions","display_name":"Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2105099258","mag":"2105099258"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:rom:rmcimn:v:12:y:2011:i:5:p:929-939","doi":null,"is_oa":false,"landing_page_url":"https://www.rmci.ase.ro/no12vol5/08.pdf","pdf_url":"https://www.rmci.ase.ro/no12vol5/08.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["doaj"],"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/A5064735141","display_name":"Tak Isa","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Tak Isa","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5064735141"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.6099,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.91893653,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"12","issue":"5","first_page":"929","last_page":"939"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9800000190734863,"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":0.9800000190734863,"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":0.013199999928474426,"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/T13509","display_name":"Accounting and Financial Management","score":0.0019000000320374966,"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/financial-fraud","display_name":"financial fraud","score":0.906000018119812},{"id":"https://openalex.org/keywords/financial-information-manipulation","display_name":"financial information manipulation","score":0.9039999842643738},{"id":"https://openalex.org/keywords/economic-decision-making","display_name":"economic decision-making","score":0.7229999899864197},{"id":"https://openalex.org/keywords/investor-losses","display_name":"investor losses","score":0.8949999809265137},{"id":"https://openalex.org/keywords/financial-information-reliability","display_name":"financial information reliability","score":0.6899999976158142},{"id":"https://openalex.org/keywords/fraud-prevention","display_name":"fraud prevention","score":0.8939999938011169},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.7730000019073486},{"id":"https://openalex.org/keywords/enron-scandal","display_name":"Enron scandal","score":0.8050000071525574},{"id":"https://openalex.org/keywords/worldcom-scandal","display_name":"WorldCom scandal","score":0.9869999885559082},{"id":"https://openalex.org/keywords/capital-markets","display_name":"capital markets","score":0.8920000195503235}],"concepts":[{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5997976660728455},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5977606177330017},{"id":"https://openalex.org/C19244329","wikidata":"https://www.wikidata.org/wiki/Q208697","display_name":"Financial market","level":2,"score":0.5300112962722778},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.45897263288497925},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35630691051483154},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.22735926508903503}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:RePEc:rom:rmcimn:v:12:y:2011:i:5:p:929-939","doi":null,"is_oa":false,"landing_page_url":"https://www.rmci.ase.ro/no12vol5/08.pdf","pdf_url":"https://www.rmci.ase.ro/no12vol5/08.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.990.8350","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.990.8350","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.rmci.ase.ro/no12vol5/08.pdf","raw_type":"text"},{"id":"mag:2105099258","doi":null,"is_oa":false,"landing_page_url":"http://www.rmci.ase.ro/no12vol5/08.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},{"id":"pmh:oai:doaj.org/article:f8530eb3f0294f8d947d08d90eea36a0","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/f8530eb3f0294f8d947d08d90eea36a0","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Management Comparat International, Vol 12, Iss 5, Pp 929-939 (2011)","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":10,"referenced_works":["https://openalex.org/W1485041911","https://openalex.org/W1500954912","https://openalex.org/W1519762387","https://openalex.org/W1601468259","https://openalex.org/W1988498668","https://openalex.org/W2120367269","https://openalex.org/W2328658414","https://openalex.org/W2505849653","https://openalex.org/W3123473288","https://openalex.org/W3161565886"],"related_works":["https://openalex.org/W1576691263","https://openalex.org/W6894352638","https://openalex.org/W7035704200","https://openalex.org/W758986063","https://openalex.org/W599505960","https://openalex.org/W2375551295","https://openalex.org/W4323345244","https://openalex.org/W2353863298","https://openalex.org/W2377030689","https://openalex.org/W6889029167"],"abstract_inverted_index":{"Nowadays":[0],"the":[1,4,20,33,36,48,51,55,62,68,71,77,82,100,112,152,160,165,179,184],"effects":[2,141,168],"of":[3,99,142,151,162],"fraudulent":[5,25,83,163,180],"and":[6,60,84,97,122,172],"manipulated":[7,27,85],"financial":[8,21,28,37,78,86,101,109,143,153,166,185],"information":[9,29,38,87,110,126,144],"have":[10],"been":[11,40,93],"more":[12],"controversial.":[13],"We":[14],"should":[15,175],"take":[16],"into":[17],"consideration":[18],"that":[19],"losses":[22,79,116],"caused":[23,80],"by":[24,44,81,95],"or":[26,132,139,181],"are":[30],"remarkable.":[31],"Preventing":[32],"fraud":[34],"in":[35,120,135],"has":[39,92],"an":[41,129],"important":[42,130],"issue":[43],"auditors":[45],"all":[46,66],"over":[47,67],"world.":[49,69],"As":[50],"American":[52],"economy":[53,57],"is":[54],"dominant":[56],"may":[58],"cause":[59],"affect":[61],"capital":[63],"market":[64],"mostly":[65],"In":[70],"last":[72],"decade":[73],"we":[74,174],"can":[75],"see":[76],"rather":[88],"big.":[89],"Today\u2019s":[90],"world":[91],"affected":[94],"frauds":[96],"manipulation":[98,182],"information.":[102,154,186],"An":[103],"investment":[104],"decision":[105,171],"based":[106],"on":[107,145,149,164,169,183],"false":[108],"causes":[111],"investors":[113],"to":[114,158],"suffer":[115],"as":[117],"was":[118],"experienced":[119],"Enron":[121],"WorldCom":[123],"cases.":[124],"Financial":[125],"has,":[127],"certainly,":[128],"positive":[131],"negative":[133,140],"effect":[134],"economic":[136,146,170],"decisions.":[137],"Positive":[138],"decisions":[147],"depend":[148],"reliability":[150],"This":[155],"paper":[156],"aims":[157],"show":[159],"impacts":[161],"information,":[167],"what":[173],"do":[176],"for":[177],"preventing":[178]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}