{"id":"https://openalex.org/W2129251472","doi":"https://doi.org/10.29302/oeconomica.2010.12.1.25","title":"Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment","display_name":"Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment","publication_year":2010,"publication_date":"2010-06-30","ids":{"openalex":"https://openalex.org/W2129251472","doi":"https://doi.org/10.29302/oeconomica.2010.12.1.25","mag":"2129251472"},"language":"en","primary_location":{"id":"doi:10.29302/oeconomica.2010.12.1.25","doi":"https://doi.org/10.29302/oeconomica.2010.12.1.25","is_oa":true,"landing_page_url":"https://doi.org/10.29302/oeconomica.2010.12.1.25","pdf_url":"https://doi.org/10.29302/oeconomica.2010.12.1.25","source":{"id":"https://openalex.org/S4210229752","display_name":"Annales Universitatis Apulensis Series Oeconomica","issn_l":"1454-9409","issn":["1454-9409","2344-4975"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annales Universitatis Apulensis Series Oeconomica","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://doi.org/10.29302/oeconomica.2010.12.1.25","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5047891436","display_name":"Dumitru Mati\u015f","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3125347698","display_name":"Babe\u0219-Bolyai University","ror":"https://ror.org/02rmd1t30","country_code":"RO","type":"education","lineage":["https://openalex.org/I3125347698"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Dumitru Mati\u015f","raw_affiliation_strings":["Full Professor, PhD , Babes-Bolyai University Cluj-Napoca , Faculty of Economics and Business Administration ,","Babe\u0219 Bolyai University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Full Professor, PhD , Babes-Bolyai University Cluj-Napoca , Faculty of Economics and Business Administration ,","institution_ids":["https://openalex.org/I3125347698"]},{"raw_affiliation_string":"Babe\u0219 Bolyai University","institution_ids":["https://openalex.org/I3125347698"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001308009","display_name":"Alina Beattrice Vladu","orcid":"https://orcid.org/0009-0007-5107-413X","observed_orcids":["https://orcid.org/0009-0007-5107-413X"]},"institutions":[{"id":"https://openalex.org/I3125347698","display_name":"Babe\u0219-Bolyai University","ror":"https://ror.org/02rmd1t30","country_code":"RO","type":"education","lineage":["https://openalex.org/I3125347698"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Alina Beattrice Vladu","raw_affiliation_strings":["PhD Student , Babes-Bolyai University Cluj-Napoca , Faculty of Economics and Business Administration ,","Babe\u0219 Bolyai University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PhD Student , Babes-Bolyai University Cluj-Napoca , Faculty of Economics and Business Administration ,","institution_ids":["https://openalex.org/I3125347698"]},{"raw_affiliation_string":"Babe\u0219 Bolyai University","institution_ids":["https://openalex.org/I3125347698"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5072521665","display_name":"Negrea Laura Georgeta","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3125347698","display_name":"Babe\u0219-Bolyai University","ror":"https://ror.org/02rmd1t30","country_code":"RO","type":"education","lineage":["https://openalex.org/I3125347698"]}],"countries":["RO"],"is_corresponding":false,"raw_author_name":"Laura Negrea","raw_affiliation_strings":["PhD Student, Babes-Bolyai University Cluj-Napoca, Faculty of Economics and Business Administration,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PhD Student, Babes-Bolyai University Cluj-Napoca, Faculty of Economics and Business Administration,","institution_ids":["https://openalex.org/I3125347698"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3125347698"],"apc_list":{"value":50,"currency":"EUR","value_usd":53},"apc_paid":null,"fwci":2.7511,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.94022475,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"1","issue":"12","first_page":"253","last_page":"266"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9980000257492065,"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":0.9980000257492065,"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":0.000699999975040555,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":9.999999747378752e-05,"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/earnings-management","display_name":"earnings management","score":0.9850000143051147},{"id":"https://openalex.org/keywords/jones-model","display_name":"Jones model","score":0.9829999804496765},{"id":"https://openalex.org/keywords/romanian-listed-companies","display_name":"Romanian listed companies","score":0.8809999823570251},{"id":"https://openalex.org/keywords/bucharest-stock-exchange","display_name":"Bucharest Stock Exchange","score":0.9729999899864197},{"id":"https://openalex.org/keywords/model-applicability","display_name":"model applicability","score":0.5889999866485596}],"concepts":[{"id":"https://openalex.org/C129400051","wikidata":"https://www.wikidata.org/wiki/Q7913","display_name":"Romanian","level":2,"score":0.7806018590927124},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.11384949088096619},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.09361094236373901}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.29302/oeconomica.2010.12.1.25","doi":"https://doi.org/10.29302/oeconomica.2010.12.1.25","is_oa":true,"landing_page_url":"https://doi.org/10.29302/oeconomica.2010.12.1.25","pdf_url":"https://doi.org/10.29302/oeconomica.2010.12.1.25","source":{"id":"https://openalex.org/S4210229752","display_name":"Annales Universitatis Apulensis Series Oeconomica","issn_l":"1454-9409","issn":["1454-9409","2344-4975"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annales Universitatis Apulensis Series Oeconomica","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:alu:journl:v:1:y:2010:i:12:p:25","doi":null,"is_oa":false,"landing_page_url":"http://oeconomica.uab.ro/upload/lucrari/1220101/25.pdf","pdf_url":"http://oeconomica.uab.ro/upload/lucrari/1220101/25.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:10.1.1.985.3630","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.985.3630","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.oeconomica.uab.ro/upload/lucrari/1220101/25.pdf","raw_type":"text"}],"best_oa_location":{"id":"doi:10.29302/oeconomica.2010.12.1.25","doi":"https://doi.org/10.29302/oeconomica.2010.12.1.25","is_oa":true,"landing_page_url":"https://doi.org/10.29302/oeconomica.2010.12.1.25","pdf_url":"https://doi.org/10.29302/oeconomica.2010.12.1.25","source":{"id":"https://openalex.org/S4210229752","display_name":"Annales Universitatis Apulensis Series Oeconomica","issn_l":"1454-9409","issn":["1454-9409","2344-4975"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Annales Universitatis Apulensis Series Oeconomica","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320338080","display_name":"European Social Fund","ror":"https://ror.org/00k4n6c32"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2129251472.pdf","grobid_xml":"https://content.openalex.org/works/W2129251472.grobid-xml"},"referenced_works_count":55,"referenced_works":["https://openalex.org/W114216103","https://openalex.org/W228687228","https://openalex.org/W408338910","https://openalex.org/W638967688","https://openalex.org/W646691354","https://openalex.org/W656071190","https://openalex.org/W1494649923","https://openalex.org/W1529474410","https://openalex.org/W1538794421","https://openalex.org/W1555140358","https://openalex.org/W1565073012","https://openalex.org/W1603811794","https://openalex.org/W1607352683","https://openalex.org/W1630103144","https://openalex.org/W1904553393","https://openalex.org/W1971763123","https://openalex.org/W1984000150","https://openalex.org/W1986187321","https://openalex.org/W2008222652","https://openalex.org/W2013427125","https://openalex.org/W2027064974","https://openalex.org/W2030418145","https://openalex.org/W2036269688","https://openalex.org/W2052957366","https://openalex.org/W2055549572","https://openalex.org/W2061958820","https://openalex.org/W2065776246","https://openalex.org/W2067171170","https://openalex.org/W2068113950","https://openalex.org/W2069412680","https://openalex.org/W2088251095","https://openalex.org/W2091033472","https://openalex.org/W2098097059","https://openalex.org/W2113430743","https://openalex.org/W2136506772","https://openalex.org/W2137298899","https://openalex.org/W2138672705","https://openalex.org/W2140658362","https://openalex.org/W2142242808","https://openalex.org/W2149662459","https://openalex.org/W2170694901","https://openalex.org/W2332108646","https://openalex.org/W2606860516","https://openalex.org/W2977710823","https://openalex.org/W3121620818","https://openalex.org/W3121951548","https://openalex.org/W3122028149","https://openalex.org/W3123843928","https://openalex.org/W3124170598","https://openalex.org/W3124176564","https://openalex.org/W3124549029","https://openalex.org/W3124979649","https://openalex.org/W3125111241","https://openalex.org/W3125130557","https://openalex.org/W4230336695"],"related_works":["https://openalex.org/W4393350144","https://openalex.org/W6948527439","https://openalex.org/W3118927040","https://openalex.org/W1518488446","https://openalex.org/W2643209954","https://openalex.org/W2897215727","https://openalex.org/W2366039285","https://openalex.org/W2216874234","https://openalex.org/W2992206421","https://openalex.org/W2264255980"],"abstract_inverted_index":{"This":[0],"study":[1,56],"intends":[2],"to":[3,27,87,91,101,125],"be":[4,102,120],"a":[5,72],"first":[6],"step":[7],"into":[8],"an":[9,17,126],"attempt":[10],"of":[11,31,33,110],"measuring":[12],"the":[13,22,29,51,55,60,66,88,92],"earnings":[14],"management":[15],"using":[16,59],"econometric":[18,36],"model":[19,98],"valid":[20],"for":[21,104],"Romanian":[23,48,61,105],"specificities":[24],"by":[25,71],"trying":[26],"establish":[28],"level":[30],"significance":[32],"three":[34],"acknowledged":[35],"models:":[37],"Jones":[38,97],"(1991),":[39],"Dechow":[40,113],"et":[41],"al.":[42],"(1995)":[43],"and":[44,80,114,123],"Kasznik":[45,115],"(1999)":[46],"on":[47,65],"economic":[49,106],"environment.Given":[50],"above":[52,93],"mentioned":[53,94],"premises,":[54],"was":[57,99],"conducted":[58],"listed":[62],"companies":[63],"(active":[64],"Bucharest":[67],"Stock":[68],"Exchange)":[69],"selected":[70],"main":[73],"criteria:":[74],"discrepancy":[75],"between":[76],"reported":[77,81],"cash":[78],"flow":[79],"net":[82],"income.Our":[83],"analyses":[84],"lead":[85],"us":[86],"conclusion":[89],"related":[90],"issues":[95],"that":[96],"found":[100],"significant":[103],"environment":[107],"in":[108],"terms":[109],"applicability":[111],"unlike":[112],"models,":[116],"thus":[117],"it":[118],"may":[119],"further":[121],"developed":[122],"applied":[124],"extended":[127],"database.":[128]},"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}