{"id":"https://openalex.org/W229145658","doi":"https://doi.org/10.2308/0148-4184.21.1.215","title":"THE CHANGING FORM OF THE CORPORATE ANNUAL REPORT","display_name":"THE CHANGING FORM OF THE CORPORATE ANNUAL REPORT","publication_year":1994,"publication_date":"1994-06-01","ids":{"openalex":"https://openalex.org/W229145658","doi":"https://doi.org/10.2308/0148-4184.21.1.215","mag":"229145658"},"language":"en","primary_location":{"id":"doi:10.2308/0148-4184.21.1.215","doi":"https://doi.org/10.2308/0148-4184.21.1.215","is_oa":false,"landing_page_url":"https://doi.org/10.2308/0148-4184.21.1.215","pdf_url":null,"source":{"id":"https://openalex.org/S2764889392","display_name":"Accounting Historians Journal","issn_l":"0148-4184","issn":["0148-4184","2327-4468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316629","host_organization_name":"Academy of Accounting Historians","host_organization_lineage":["https://openalex.org/P4310316629"],"host_organization_lineage_names":["Academy of Accounting Historians"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Historians Journal","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/A5103253648","display_name":"Tom Lee","orcid":"https://orcid.org/0000-0003-0805-4006","observed_orcids":["https://orcid.org/0000-0003-0805-4006"]},"institutions":[{"id":"https://openalex.org/I17301866","display_name":"University of Alabama","ror":"https://ror.org/03xrrjk67","country_code":"US","type":"education","lineage":["https://openalex.org/I17301866"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Tom Lee","raw_affiliation_strings":["(University of Alabama)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"(University of Alabama)","institution_ids":["https://openalex.org/I17301866"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5103253648"],"corresponding_institution_ids":["https://openalex.org/I17301866"],"apc_list":null,"apc_paid":null,"fwci":10.0877,"has_fulltext":false,"cited_by_count":89,"citation_normalized_percentile":{"value":0.96992629,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"21","issue":"1","first_page":"215","last_page":"232"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.3806000053882599,"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":0.3806000053882599,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.2660999894142151,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.16189999878406525,"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/corporate-annual-reports","display_name":"corporate annual reports","score":0.9160000085830688},{"id":"https://openalex.org/keywords/visual-metaphor","display_name":"visual metaphor","score":0.7540000081062317},{"id":"https://openalex.org/keywords/corporate-identity","display_name":"corporate identity","score":0.902999997138977},{"id":"https://openalex.org/keywords/corporate-style","display_name":"corporate style","score":0.8830000162124634},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8169999718666077},{"id":"https://openalex.org/keywords/history-of-financial-reporting","display_name":"history of financial reporting","score":0.6179999709129333}],"concepts":[{"id":"https://openalex.org/C98184364","wikidata":"https://www.wikidata.org/wiki/Q1780131","display_name":"Argument (complex analysis)","level":2,"score":0.8497920036315918},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7600754499435425},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7066455483436584},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5779218077659607},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5338799953460693},{"id":"https://openalex.org/C2776445246","wikidata":"https://www.wikidata.org/wiki/Q1792644","display_name":"Style (visual arts)","level":2,"score":0.5224981904029846},{"id":"https://openalex.org/C2780861071","wikidata":"https://www.wikidata.org/wiki/Q1062934","display_name":"Character (mathematics)","level":2,"score":0.4339175224304199},{"id":"https://openalex.org/C2778355321","wikidata":"https://www.wikidata.org/wiki/Q17079427","display_name":"Identity (music)","level":2,"score":0.43059250712394714},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.25698328018188477},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.07212662696838379},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/0148-4184.21.1.215","doi":"https://doi.org/10.2308/0148-4184.21.1.215","is_oa":false,"landing_page_url":"https://doi.org/10.2308/0148-4184.21.1.215","pdf_url":null,"source":{"id":"https://openalex.org/S2764889392","display_name":"Accounting Historians Journal","issn_l":"0148-4184","issn":["0148-4184","2327-4468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316629","host_organization_name":"Academy of Accounting Historians","host_organization_lineage":["https://openalex.org/P4310316629"],"host_organization_lineage_names":["Academy of Accounting Historians"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Historians Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W1570770032","https://openalex.org/W2024135760","https://openalex.org/W2048683619","https://openalex.org/W2091960990","https://openalex.org/W2139155666"],"related_works":["https://openalex.org/W2041065829","https://openalex.org/W7164018726","https://openalex.org/W1977534726","https://openalex.org/W2013089277","https://openalex.org/W7009771928","https://openalex.org/W321172465","https://openalex.org/W2303767064","https://openalex.org/W4412314534","https://openalex.org/W2040019374","https://openalex.org/W2037603085"],"abstract_inverted_index":{"The":[0,83],"purpose":[1],"of":[2,11,18,21,54,57,67,71,89,99,113,118],"this":[3],"paper":[4,76],"is":[5,28],"to":[6,48],"observe":[7],"and":[8],"explain":[9],"signs":[10],"a":[12,68,104],"historical":[13],"change":[14],"in":[15,103],"the":[16,45,64,75,81,86,111],"form":[17],"annual":[19,46,65,87],"reporting":[20],"very":[22],"large":[23],"British":[24,72],"industrial":[25,73],"corporations.":[26],"It":[27],"based":[29],"on":[30],"an":[31],"argument":[32],"by":[33,37,52],"Sikes":[34],"[1986],":[35],"supported":[36],"Ewen":[38],"[1988],":[39],"that":[40],"contemporary":[41],"business":[42],"management":[43],"uses":[44],"report":[47],"reflect":[49],"corporate":[50,58,101,119],"style":[51],"means":[53,98],"visual":[55],"metaphors":[56],"character.":[59],"Using":[60],"data":[61,84],"extracted":[62],"from":[63],"reports":[66,77,88,115],"small":[69],"sample":[70],"corporations,":[74],"results":[78],"consistent":[79],"with":[80],"argument.":[82],"indicate":[85],"these":[90],"corporations":[91],"have":[92],"increasingly":[93],"been":[94],"used":[95],"as":[96,116],"stylistic":[97],"establishing":[100],"identity":[102],"consumer-oriented":[105],"world.":[106],"This":[107],"raises":[108],"concern":[109],"about":[110],"effectiveness":[112],"such":[114],"mechanisms":[117],"governance.":[120]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":9},{"year":2015,"cited_by_count":6},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}