{"id":"https://openalex.org/W2148197126","doi":"https://doi.org/10.1504/ijef.2013.051754","title":"Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework","display_name":"Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2148197126","doi":"https://doi.org/10.1504/ijef.2013.051754","mag":"2148197126"},"language":"en","primary_location":{"id":"doi:10.1504/ijef.2013.051754","doi":"https://doi.org/10.1504/ijef.2013.051754","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijef.2013.051754","pdf_url":null,"source":{"id":"https://openalex.org/S102611516","display_name":"International Journal of Electronic Finance","issn_l":"1746-0069","issn":["1746-0069","1746-0077"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Electronic Finance","raw_type":"journal-article"},"volume":null,"type":"article","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":"https://openalex.org/A5084959115","display_name":"Mitchell R. Wenger","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I368840534","display_name":"University of Mississippi","ror":"https://ror.org/02teq1165","country_code":"US","type":"education","lineage":["https://openalex.org/I368840534","https://openalex.org/I4210141039"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Mitchell R. Wenger","raw_affiliation_strings":["Patterson School of Accountancy, University of Mississippi, 200 Conner Hall, Oxford, MS 38677, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Patterson School of Accountancy, University of Mississippi, 200 Conner Hall, Oxford, MS 38677, USA","institution_ids":["https://openalex.org/I368840534"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055299685","display_name":"Manoj Abraham Thomas","orcid":"https://orcid.org/0000-0003-3376-5109","observed_orcids":["https://orcid.org/0000-0003-3376-5109"]},"institutions":[{"id":"https://openalex.org/I184840846","display_name":"Virginia Commonwealth University","ror":"https://ror.org/02nkdxk79","country_code":"US","type":"education","lineage":["https://openalex.org/I184840846"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Manoj A. Thomas","raw_affiliation_strings":["Department of Information Systems, Virginia Commonwealth University, 301 W Main St, Richmond, VA 23284, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Information Systems, Virginia Commonwealth University, 301 W Main St, Richmond, VA 23284, USA","institution_ids":["https://openalex.org/I184840846"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110465685","display_name":"Jeffry Stephen Babb","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I188674872","display_name":"West Texas A&M University","ror":"https://ror.org/04gnp7x40","country_code":"US","type":"education","lineage":["https://openalex.org/I188674872"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jeffry Stephen Babb","raw_affiliation_strings":["Department of Computer Information and Decision Management, West Texas A&M University, 2403 Russell Long Blvd., Canyon, TX 79016, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Computer Information and Decision Management, West Texas A&M University, 2403 Russell Long Blvd., Canyon, TX 79016, USA","institution_ids":["https://openalex.org/I188674872"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.0915,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.85920184,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"7","issue":"1","first_page":"15","last_page":"15"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9868000149726868,"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"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9868000149726868,"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"}},{"id":"https://openalex.org/T10215","display_name":"Semantic Web and Ontologies","score":0.009100000374019146,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.003100000089034438,"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/xbrl","display_name":"XBRL","score":0.9900000095367432},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.906000018119812},{"id":"https://openalex.org/keywords/ontology-information-science","display_name":"ontology (information science)","score":0.6549999713897705},{"id":"https://openalex.org/keywords/us-gaap","display_name":"US GAAP","score":0.7730000019073486},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8880000114440918},{"id":"https://openalex.org/keywords/xbrl-taxonomy","display_name":"XBRL taxonomy","score":0.9150000214576721},{"id":"https://openalex.org/keywords/financial-data-exchange","display_name":"financial data exchange","score":0.41499999165534973}],"concepts":[{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.8558082580566406},{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.7876878976821899},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7653641104698181},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6179796457290649},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.508531928062439},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.4862150251865387},{"id":"https://openalex.org/C25810664","wikidata":"https://www.wikidata.org/wiki/Q44325","display_name":"Ontology","level":2,"score":0.4702538251876831},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4553868770599365},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.31638288497924805},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1504/ijef.2013.051754","doi":"https://doi.org/10.1504/ijef.2013.051754","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijef.2013.051754","pdf_url":null,"source":{"id":"https://openalex.org/S102611516","display_name":"International Journal of Electronic Finance","issn_l":"1746-0069","issn":["1746-0069","1746-0077"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Electronic Finance","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:ijelfi:v:7:y:2013:i:1:p:15-32","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=51754","pdf_url":null,"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"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":38,"referenced_works":["https://openalex.org/W1522368393","https://openalex.org/W1562643504","https://openalex.org/W1564506781","https://openalex.org/W1674124125","https://openalex.org/W1965949203","https://openalex.org/W1966462830","https://openalex.org/W1979690207","https://openalex.org/W1988057346","https://openalex.org/W1994139964","https://openalex.org/W1994650611","https://openalex.org/W2010342067","https://openalex.org/W2016549927","https://openalex.org/W2025566405","https://openalex.org/W2029706693","https://openalex.org/W2035467865","https://openalex.org/W2036705474","https://openalex.org/W2045958815","https://openalex.org/W2046392481","https://openalex.org/W2048732161","https://openalex.org/W2050988294","https://openalex.org/W2055967477","https://openalex.org/W2073143045","https://openalex.org/W2083930190","https://openalex.org/W2085332734","https://openalex.org/W2098466843","https://openalex.org/W2102876596","https://openalex.org/W2109003533","https://openalex.org/W2111414964","https://openalex.org/W2115245616","https://openalex.org/W2127966132","https://openalex.org/W2133648907","https://openalex.org/W2134725524","https://openalex.org/W2137079713","https://openalex.org/W2150868336","https://openalex.org/W2151488976","https://openalex.org/W2153760322","https://openalex.org/W2253821697","https://openalex.org/W3124577934"],"related_works":["https://openalex.org/W187775387","https://openalex.org/W2060060718","https://openalex.org/W158142191","https://openalex.org/W2300176823","https://openalex.org/W2561042615","https://openalex.org/W7111177727","https://openalex.org/W1982814493","https://openalex.org/W2258607681","https://openalex.org/W1540446446","https://openalex.org/W7137390200"],"abstract_inverted_index":{"As":[0,75],"a":[1,70,88,126],"mechanism":[2],"for":[3,47,78,133],"the":[4,26,44,50,76,98],"exchange,":[5],"transmission,":[6],"and":[7,11,72,84,103,130,146],"reporting":[8,34,41,80,128],"of":[9,29,100,106],"accounting":[10],"financial":[12,31,93,127],"data,":[13],"eXtensible":[14],"Business":[15],"Reporting":[16,61],"Language":[17],"(XBRL)":[18],"makes":[19],"great":[20],"strides":[21],"toward":[22,120,150],"standardisation.":[23],"However,":[24],"given":[25],"global":[27],"nature":[28],"contemporary":[30],"markets,":[32],"XBRL":[33,48,107,137],"must":[35],"transcend":[36],"or":[37,58],"accommodate":[38],"differences":[39],"in":[40,90],"standards.":[42],"Presently,":[43],"two":[45],"standards":[46,69],"reporting,":[49],"US":[51],"Generally":[52],"Accepted":[53],"Accounting":[54],"Principles":[55],"(US":[56],"GAAP)":[57],"International":[59],"Financial":[60],"Standards":[62],"(IFRS),":[63],"make":[64],"reconciling":[65],"meanings":[66],"between":[67],"these":[68,113],"laborious":[71],"error-prone":[73],"affair.":[74],"audience":[77],"this":[79,122,154],"often":[81],"spans":[82],"countries":[83],"cultures,":[85],"many":[86],"have":[87],"stake":[89],"digesting":[91],"XBRL-formatted":[92],"reports.":[94,114],"This":[95],"paper":[96],"addresses":[97],"question":[99],"how":[101],"cross-cultural":[102],"transnational":[104],"consumers":[105],"statements":[108],"can":[109],"derive":[110],"meaning":[111],"from":[112],"We":[115],"present":[116],"an":[117],"ontological":[118],"approach":[119],"solving":[121],"problem":[123],"which":[124],"includes":[125],"ontology":[129],"associated":[131],"architecture":[132,140,155],"comparing":[134],"concepts":[135],"across":[136],"taxonomies.":[138],"The":[139],"is":[141],"explained,":[142],"evaluation":[143],"criteria":[144],"offered,":[145],"future":[147],"research":[148],"approaches":[149],"realising":[151],"artefacts":[152],"using":[153],"are":[156],"proffered.":[157]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
