{"id":"https://openalex.org/W4404467940","doi":"https://doi.org/10.70881/hnj/v1/n2/16","title":"Impacto de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) en la Comparabilidad de los Estados Financieros a trav\u00e9s de la Literatura Reciente","display_name":"Impacto de las Normas Internacionales de Informaci\u00f3n Financiera (NIIF) en la Comparabilidad de los Estados Financieros a trav\u00e9s de la Literatura Reciente","publication_year":2023,"publication_date":"2023-04-30","ids":{"openalex":"https://openalex.org/W4404467940","doi":"https://doi.org/10.70881/hnj/v1/n2/16"},"language":"en","primary_location":{"id":"doi:10.70881/hnj/v1/n2/16","doi":"https://doi.org/10.70881/hnj/v1/n2/16","is_oa":true,"landing_page_url":"https://doi.org/10.70881/hnj/v1/n2/16","pdf_url":"https://horizonnexusjournal.editorialdoso.com/index.php/home/article/download/16/169","source":{"id":"https://openalex.org/S4404668889","display_name":"Horizon Nexus Journal.","issn_l":"3073-1275","issn":["3073-1275"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Horizon Nexus Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://horizonnexusjournal.editorialdoso.com/index.php/home/article/download/16/169","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114469838","display_name":"Ronny Leandro Caicedo-Basurto","orcid":"https://orcid.org/0009-0001-0873-4338","observed_orcids":["https://orcid.org/0009-0001-0873-4338"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ronny Leandro Caicedo-Basurto","raw_affiliation_strings":["Investigador Independiente"],"raw_orcid":"https://orcid.org/0009-0001-0873-4338","affiliations":[{"raw_affiliation_string":"Investigador Independiente","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052435940","display_name":"C\u00e9sar Iv\u00e1n Casanova-Villalba","orcid":"https://orcid.org/0000-0001-6486-1334","observed_orcids":["https://orcid.org/0000-0001-6486-1334"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"C\u00e9sar Iv\u00e1n Casanova-Villalba","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6486-1334","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.1547,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.97331541,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":98},"biblio":{"volume":"1","issue":"2","first_page":"32","last_page":"47"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5443999767303467,"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":0.5443999767303467,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.4092000126838684,"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":0.026799999177455902,"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/international-financial-reporting-standards","display_name":"IFRS","score":0.9599999785423279},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.8870000243186951},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.9729999899864197},{"id":"https://openalex.org/keywords/financial-reporting-transparency","display_name":"financial reporting transparency","score":0.6990000009536743},{"id":"https://openalex.org/keywords/foreign-investment-attraction","display_name":"foreign investment attraction","score":0.7979999780654907},{"id":"https://openalex.org/keywords/accounting-standards-convergence","display_name":"accounting standards convergence","score":0.6420000195503235},{"id":"https://openalex.org/keywords/compliance-costs","display_name":"compliance costs","score":0.6269999742507935},{"id":"https://openalex.org/keywords/sectoral-adaptation","display_name":"sectoral adaptation","score":0.4880000054836273}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3500261902809143},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.3276750445365906}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.70881/hnj/v1/n2/16","doi":"https://doi.org/10.70881/hnj/v1/n2/16","is_oa":true,"landing_page_url":"https://doi.org/10.70881/hnj/v1/n2/16","pdf_url":"https://horizonnexusjournal.editorialdoso.com/index.php/home/article/download/16/169","source":{"id":"https://openalex.org/S4404668889","display_name":"Horizon Nexus Journal.","issn_l":"3073-1275","issn":["3073-1275"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Horizon Nexus Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.70881/hnj/v1/n2/16","doi":"https://doi.org/10.70881/hnj/v1/n2/16","is_oa":true,"landing_page_url":"https://doi.org/10.70881/hnj/v1/n2/16","pdf_url":"https://horizonnexusjournal.editorialdoso.com/index.php/home/article/download/16/169","source":{"id":"https://openalex.org/S4404668889","display_name":"Horizon Nexus Journal.","issn_l":"3073-1275","issn":["3073-1275"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["latindex"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Horizon Nexus Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4404467940.pdf","grobid_xml":"https://content.openalex.org/works/W4404467940.grobid-xml"},"referenced_works_count":30,"referenced_works":["https://openalex.org/W1964503085","https://openalex.org/W2015766033","https://openalex.org/W2020145027","https://openalex.org/W2021907516","https://openalex.org/W2042757689","https://openalex.org/W2050886799","https://openalex.org/W2120424947","https://openalex.org/W2132607757","https://openalex.org/W2138612700","https://openalex.org/W2322872268","https://openalex.org/W2887561169","https://openalex.org/W3121790043","https://openalex.org/W3122176856","https://openalex.org/W3123336139","https://openalex.org/W3123638657","https://openalex.org/W3124846957","https://openalex.org/W3125529072","https://openalex.org/W4249720144","https://openalex.org/W4251133407","https://openalex.org/W4253370605","https://openalex.org/W4360986059","https://openalex.org/W4363610007","https://openalex.org/W4365505350","https://openalex.org/W4385644873","https://openalex.org/W4396532064","https://openalex.org/W4400866002","https://openalex.org/W4401826944","https://openalex.org/W4401826948","https://openalex.org/W4401830401","https://openalex.org/W4401907108"],"related_works":["https://openalex.org/W6930278158","https://openalex.org/W7222954444","https://openalex.org/W3097817855","https://openalex.org/W2297292449","https://openalex.org/W7215364765","https://openalex.org/W7220158289","https://openalex.org/W4297997357","https://openalex.org/W7213536080","https://openalex.org/W4409543221","https://openalex.org/W7110605579"],"abstract_inverted_index":{"The":[0,80],"adoption":[1],"of":[2,14,36,41,47,54,63,102],"International":[3],"Financial":[4],"Reporting":[5],"Standards":[6],"(IFRS)":[7],"seeks":[8],"to":[9,32,113,124],"promote":[10],"comparability":[11,40],"and":[12,44,61,75,89,98,119,130],"transparency":[13,88],"financial":[15,42],"statements":[16],"in":[17,58,73,94,99,111,134],"a":[18,51,127],"global":[19],"context":[20],"by":[21],"addressing":[22],"accounting":[23],"diversity":[24],"across":[25,105],"jurisdictions.":[26],"This":[27],"study":[28],"reviews":[29],"recent":[30],"literature":[31,52],"assess":[33],"the":[34,39,45,100],"impact":[35],"IFRS":[37,85],"on":[38],"information":[43],"attraction":[46],"foreign":[48],"investment.":[49],"Through":[50],"review":[53],"academic":[55],"studies,":[56],"improvements":[57],"reporting":[59],"consistency":[60,101],"reduction":[62],"asymmetry":[64],"are":[65,78],"examined,":[66],"although":[67,84],"implementation":[68],"challenges,":[69],"such":[70],"as":[71],"variations":[72],"compliance":[74],"adaptation":[76],"costs,":[77],"evident.":[79],"findings":[81],"indicate":[82],"that,":[83,110],"have":[86],"improved":[87],"market":[90],"attractiveness,":[91],"limitations":[92],"persist":[93],"their":[95,103,115],"sectoral":[96,120],"applicability":[97],"interpretation":[104],"countries.":[106],"It":[107],"is":[108,122],"concluded":[109],"order":[112],"optimize":[114],"impact,":[116],"greater":[117],"oversight":[118],"adjustment":[121],"crucial":[123],"allow":[125],"for":[126],"more":[128],"effective":[129],"adaptable":[131],"regulatory":[132],"framework":[133],"diverse":[135],"contexts.":[136]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5},{"year":2023,"cited_by_count":6}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2024-11-18T00:00:00"}
