{"id":"https://openalex.org/W4396900643","doi":"https://doi.org/10.24056/kar.2024.04.002","title":"Effect of the Supervisory Guideline on R&D Capitalization on Discretionary R&D Expenditures: Focusing on the Pharmaceutical Industry","display_name":"Effect of the Supervisory Guideline on R&D Capitalization on Discretionary R&D Expenditures: Focusing on the Pharmaceutical Industry","publication_year":2024,"publication_date":"2024-04-30","ids":{"openalex":"https://openalex.org/W4396900643","doi":"https://doi.org/10.24056/kar.2024.04.002"},"language":"en","primary_location":{"id":"doi:10.24056/kar.2024.04.002","doi":"https://doi.org/10.24056/kar.2024.04.002","is_oa":false,"landing_page_url":"https://doi.org/10.24056/kar.2024.04.002","pdf_url":null,"source":{"id":"https://openalex.org/S4306494708","display_name":"\ud68c\uacc4\ud559\uc5f0\uad6c","issn_l":"1229-3288","issn":["1229-3288","2508-7193"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","kci-excellent","poland-20","russia-white-list-4"],"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":"Korean Accounting Review","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/A5077984595","display_name":"Hyoung Seok Choo","orcid":"https://orcid.org/0000-0002-6764-3575","observed_orcids":["https://orcid.org/0000-0002-6764-3575"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hyoung Seok Choo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035610948","display_name":"Sun-Ae Cho","orcid":"https://orcid.org/0009-0002-6589-0588","observed_orcids":["https://orcid.org/0009-0002-6589-0588"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sun-ae Cho","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046613837","display_name":"Won\u2010Wook Choi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Won-Wook Choi","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Minjoo Lee","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Minjoo Lee","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":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"49","issue":"2","first_page":"37","last_page":"63"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7134000062942505,"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":0.7134000062942505,"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/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.1266999989748001,"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":0.12470000237226486,"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/r-d-capitalization","display_name":"R&D capitalization","score":0.906000018119812},{"id":"https://openalex.org/keywords/pharmaceutical-industry","display_name":"pharmaceutical industry","score":0.6769999861717224},{"id":"https://openalex.org/keywords/regulatory-guidance","display_name":"regulatory guidelines","score":0.30399999022483826}],"concepts":[{"id":"https://openalex.org/C2779137862","wikidata":"https://www.wikidata.org/wiki/Q425951","display_name":"Capitalization","level":2,"score":0.793946385383606},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5249617099761963},{"id":"https://openalex.org/C2780182762","wikidata":"https://www.wikidata.org/wiki/Q1630279","display_name":"Guideline","level":2,"score":0.49446606636047363},{"id":"https://openalex.org/C2779652045","wikidata":"https://www.wikidata.org/wiki/Q507443","display_name":"Pharmaceutical industry","level":2,"score":0.42913123965263367},{"id":"https://openalex.org/C98274493","wikidata":"https://www.wikidata.org/wiki/Q128406","display_name":"Pharmacology","level":1,"score":0.4006332457065582},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.24319669604301453},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","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/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24056/kar.2024.04.002","doi":"https://doi.org/10.24056/kar.2024.04.002","is_oa":false,"landing_page_url":"https://doi.org/10.24056/kar.2024.04.002","pdf_url":null,"source":{"id":"https://openalex.org/S4306494708","display_name":"\ud68c\uacc4\ud559\uc5f0\uad6c","issn_l":"1229-3288","issn":["1229-3288","2508-7193"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","kci-excellent","poland-20","russia-white-list-4"],"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":"Korean Accounting Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W1887208802","https://openalex.org/W1995073595","https://openalex.org/W2026988187","https://openalex.org/W2046757114","https://openalex.org/W2111444588","https://openalex.org/W2344280965","https://openalex.org/W2415622803","https://openalex.org/W2587100524","https://openalex.org/W2804642669","https://openalex.org/W3008901753","https://openalex.org/W3008956417","https://openalex.org/W3028393993","https://openalex.org/W3092389167","https://openalex.org/W3121351847","https://openalex.org/W3123885010","https://openalex.org/W3123990141","https://openalex.org/W3124365414","https://openalex.org/W3125386706","https://openalex.org/W3136393242","https://openalex.org/W3163790901","https://openalex.org/W3173372766","https://openalex.org/W3183648094","https://openalex.org/W3209744215","https://openalex.org/W3212444763","https://openalex.org/W4205167188","https://openalex.org/W4283157551","https://openalex.org/W4310430644"],"related_works":["https://openalex.org/W2896169958","https://openalex.org/W2185076546","https://openalex.org/W4415600551","https://openalex.org/W2931614685","https://openalex.org/W3120547683","https://openalex.org/W4388535570","https://openalex.org/W3000319389","https://openalex.org/W2981703698","https://openalex.org/W3123841740","https://openalex.org/W3008778708"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2024-05-15T00:00:00"}