{"id":"https://openalex.org/W2140904841","doi":null,"title":"The Most Value Relevant Accounting Performance Measure by Industry","display_name":"The Most Value Relevant Accounting Performance Measure by Industry","publication_year":2016,"publication_date":"2016-10-04","ids":{"openalex":"https://openalex.org/W2140904841","mag":"2140904841"},"language":"en","primary_location":{"id":"pmh:oai:CiteSeerX.psu:10.1.1.951.5487","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.951.5487","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.na-businesspress.com/JAF/DorestaniA_Web13_1_.pdf","raw_type":"text"},"volume":null,"type":"article","indexed_in":[],"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/A5078995858","display_name":"Sara Aliabadi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sara Aliabadi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090238500","display_name":"Alireza Dorestani","orcid":"https://orcid.org/0000-0002-0772-5915","observed_orcids":["https://orcid.org/0000-0002-0772-5915"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Alireza Dorestani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5091664548","display_name":"Nauzer J. Balsara","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nauzer Balsara","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.5909,"has_fulltext":false,"cited_by_count":30,"citation_normalized_percentile":{"value":0.95898628,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.7821999788284302,"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"}},"topics":[{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.7821999788284302,"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":0.08370000123977661,"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/T10797","display_name":"Accounting and Organizational Management","score":0.05119999870657921,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/value-relevance","display_name":"value relevance","score":0.828000009059906},{"id":"https://openalex.org/keywords/accounting-performance-measures","display_name":"accounting performance measures","score":0.9909999966621399},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.8830000162124634},{"id":"https://openalex.org/keywords/market-performance","display_name":"market performance","score":0.6769999861717224},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8180000185966492},{"id":"https://openalex.org/keywords/cross-industry-comparison","display_name":"cross-industry comparison","score":0.824999988079071},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.46299999952316284}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8221124410629272},{"id":"https://openalex.org/C2775899829","wikidata":"https://www.wikidata.org/wiki/Q3109007","display_name":"Globe","level":2,"score":0.685823917388916},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6341322660446167},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.6175616979598999},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5721824169158936},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.5590869188308716},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5341554880142212},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.4601825177669525},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.42400062084198},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.41437363624572754},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.4134572744369507},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.35043030977249146},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22603318095207214},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.13584387302398682},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.12036833167076111},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.11363905668258667},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10882392525672913},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.06979504227638245},{"id":"https://openalex.org/C118487528","wikidata":"https://www.wikidata.org/wiki/Q161437","display_name":"Ophthalmology","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:CiteSeerX.psu:10.1.1.951.5487","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.951.5487","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.na-businesspress.com/JAF/DorestaniA_Web13_1_.pdf","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W26301262","https://openalex.org/W29283245","https://openalex.org/W125124999","https://openalex.org/W601663633","https://openalex.org/W1021181185","https://openalex.org/W1490100657","https://openalex.org/W1981439605","https://openalex.org/W1987710220","https://openalex.org/W2021708270","https://openalex.org/W2048220963","https://openalex.org/W2053055224","https://openalex.org/W2073740571","https://openalex.org/W2074996830","https://openalex.org/W2077226699","https://openalex.org/W2081649978","https://openalex.org/W2089642230","https://openalex.org/W2128168853","https://openalex.org/W2140116864","https://openalex.org/W2140250711","https://openalex.org/W2149170345","https://openalex.org/W2152854236","https://openalex.org/W2166215547","https://openalex.org/W2167821110","https://openalex.org/W2521269477","https://openalex.org/W3121456122","https://openalex.org/W3123224220","https://openalex.org/W3124296874","https://openalex.org/W3124560547","https://openalex.org/W3124690514","https://openalex.org/W3125139305"],"related_works":["https://openalex.org/W4386515016","https://openalex.org/W1555020814","https://openalex.org/W7134874164","https://openalex.org/W1975942012","https://openalex.org/W1541579561","https://openalex.org/W2979699987","https://openalex.org/W1603650067","https://openalex.org/W2073740571","https://openalex.org/W7111370582","https://openalex.org/W1521774586"],"abstract_inverted_index":{"Standards":[0],"(IFRS)":[1],"by":[2,12],"using":[3],"more":[4],"recent":[5],"data.":[6],"We":[7],"also":[8,55],"expand":[9],"their":[10],"research":[11],"examining":[13],"the":[14,23,29,62],"most":[15,63],"value":[16],"relevant":[17,64],"performance":[18,48,51],"measure":[19,66],"for":[20,58],"companies":[21,36,39],"in":[22],"same":[24],"industries":[25],"from":[26],"countries":[27],"across":[28],"globe.":[30],"Our":[31,53],"study":[32],"of":[33],"both":[34],"U.S.":[35],"and":[37,49],"non-U.S.":[38],"that":[40,57],"follow":[41],"IFRS":[42],"finds":[43],"significant":[44],"association":[45],"between":[46],"market":[47],"accounting":[50,65],"measures.":[52],"findings":[54],"indicate":[56],"our":[59],"sample":[60],"data":[61],"is":[67],"return":[68],"on":[69],"assets":[70],"(ROA).":[71]},"counts_by_year":[{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":3},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}