{"id":"https://openalex.org/W212617985","doi":"https://doi.org/10.1016/0890-8389(90)90014-9","title":"International group accounting","display_name":"International group accounting","publication_year":1990,"publication_date":"1990-09-01","ids":{"openalex":"https://openalex.org/W212617985","doi":"https://doi.org/10.1016/0890-8389(90)90014-9","mag":"212617985"},"language":"en","primary_location":{"id":"doi:10.1016/0890-8389(90)90014-9","doi":"https://doi.org/10.1016/0890-8389(90)90014-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0890-8389(90)90014-9","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"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-140","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":"The British Accounting Review","raw_type":"journal-article"},"volume":null,"type":"book-review","is_traditional":true,"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":null,"display_name":"Roger Buckland","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I169199633","display_name":"Aston University","ror":"https://ror.org/05j0ve876","country_code":"GB","type":"education","lineage":["https://openalex.org/I169199633"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Roger Buckland","raw_affiliation_strings":["Aston Business School U.K"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Aston Business School U.K","institution_ids":["https://openalex.org/I169199633"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I169199633"],"apc_list":{"value":3770,"currency":"USD","value_usd":3770},"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"22","issue":"3","first_page":"293","last_page":"294"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9526000022888184,"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":0.9526000022888184,"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":0.012000000104308128,"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":0.0066999997943639755,"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/consolidated-financial-statements","display_name":"consolidated financial statements","score":0.7770000100135803},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.5220000147819519},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.5600000023841858}],"concepts":[{"id":"https://openalex.org/C2781311116","wikidata":"https://www.wikidata.org/wiki/Q83306","display_name":"Group (periodic table)","level":2,"score":0.5636162757873535},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5626630187034607},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29698246717453003},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.10067117214202881},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0890-8389(90)90014-9","doi":"https://doi.org/10.1016/0890-8389(90)90014-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0890-8389(90)90014-9","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"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-140","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":"The British Accounting Review","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":0,"referenced_works":[],"related_works":["https://openalex.org/W4234174522","https://openalex.org/W4252191816","https://openalex.org/W1566037836","https://openalex.org/W1534381827","https://openalex.org/W1488519391","https://openalex.org/W232789744","https://openalex.org/W328246779","https://openalex.org/W659354786","https://openalex.org/W4235662175"],"abstract_inverted_index":null,"counts_by_year":[{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}