{"id":"https://openalex.org/W2162990927","doi":"https://doi.org/10.1111/j.1467-6281.2010.00308.x","title":"The Case for Entry Values: A Defence of Replacement Cost","display_name":"The Case for Entry Values: A Defence of Replacement Cost","publication_year":2010,"publication_date":"2010-02-24","ids":{"openalex":"https://openalex.org/W2162990927","doi":"https://doi.org/10.1111/j.1467-6281.2010.00308.x","mag":"2162990927"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-6281.2010.00308.x","doi":"https://doi.org/10.1111/j.1467-6281.2010.00308.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.2010.00308.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},"volume":null,"type":"article","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/A5065650740","display_name":"Andrew Lennard","orcid":"https://orcid.org/0000-0002-9525-4112","observed_orcids":["https://orcid.org/0000-0002-9525-4112"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"ANDREW LENNARD","raw_affiliation_strings":["U.K. Accounting Standards Board"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"U.K. Accounting Standards Board","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5065650740"],"corresponding_institution_ids":[],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":4.4781,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.95718098,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"46","issue":"1","first_page":"97","last_page":"103"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.885699987411499,"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":0.885699987411499,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.08449999988079071,"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":0.0032999999821186066,"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/replacement-cost","display_name":"replacement cost","score":0.9729999899864197},{"id":"https://openalex.org/keywords/fair-value-measurement","display_name":"fair value measurement","score":0.5180000066757202},{"id":"https://openalex.org/keywords/asset-valuation","display_name":"asset valuation","score":0.492000013589859}],"concepts":[{"id":"https://openalex.org/C2780889827","wikidata":"https://www.wikidata.org/wiki/Q10756188","display_name":"Treasury","level":2,"score":0.6579619646072388},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5456820130348206},{"id":"https://openalex.org/C2778805511","wikidata":"https://www.wikidata.org/wiki/Q1713","display_name":"Citation","level":2,"score":0.5008518695831299},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.42086923122406006},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.36273354291915894},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34369489550590515},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.3375388979911804},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.26979973912239075},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.25451546907424927},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.2472953498363495},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.19490525126457214},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.18408900499343872}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-6281.2010.00308.x","doi":"https://doi.org/10.1111/j.1467-6281.2010.00308.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.2010.00308.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","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":13,"referenced_works":["https://openalex.org/W582645900","https://openalex.org/W607373140","https://openalex.org/W1519077630","https://openalex.org/W1595739121","https://openalex.org/W1968422833","https://openalex.org/W2033549411","https://openalex.org/W2039881649","https://openalex.org/W2113938310","https://openalex.org/W2329218067","https://openalex.org/W3144244316","https://openalex.org/W4205623542","https://openalex.org/W4234359210","https://openalex.org/W4245968492"],"related_works":["https://openalex.org/W2085467792","https://openalex.org/W2051296117","https://openalex.org/W1981516413","https://openalex.org/W1963622820","https://openalex.org/W2088759124","https://openalex.org/W2058412523","https://openalex.org/W2015530648","https://openalex.org/W2214763757","https://openalex.org/W7036763386","https://openalex.org/W4246817430"],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":1}],"updated_date":"2026-09-21T07:43:02.447757","created_date":"2016-06-24T00:00:00"}
