{"id":"https://openalex.org/W574101860","doi":null,"title":"Corporate Financial Reporting: A Global Perspective","display_name":"Corporate Financial Reporting: A Global Perspective","publication_year":2002,"publication_date":"2002-05-02","ids":{"openalex":"https://openalex.org/W574101860","mag":"574101860"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-010423147","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010423147&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"volume":null,"type":"article","indexed_in":[],"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/A5076348434","display_name":"Herv\u00e9 Stolowy","orcid":"https://orcid.org/0000-0002-6056-6976","observed_orcids":["https://orcid.org/0000-0002-6056-6976"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Herv\u00e9 Stolowy","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6056-6976","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5014811059","display_name":"Michel Lebas","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Michel Lebas","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":5.1682,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.96202729,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9603999853134155,"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":0.9603999853134155,"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/T12378","display_name":"Accounting Education and Careers","score":0.03180000185966492,"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":0.00279999990016222,"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/financial-accounting","display_name":"financial accounting","score":0.7210000157356262},{"id":"https://openalex.org/keywords/corporate-financial-reporting","display_name":"corporate financial reporting","score":0.8009999990463257},{"id":"https://openalex.org/keywords/accounting-harmonization","display_name":"accounting harmonization","score":0.9039999842643738},{"id":"https://openalex.org/keywords/ias","display_name":"IAS","score":0.7229999899864197},{"id":"https://openalex.org/keywords/us-gaap","display_name":"US GAAP","score":0.9980000257492065},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.8090000152587891},{"id":"https://openalex.org/keywords/international-business-education","display_name":"international business education","score":0.5559999942779541},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.5720000267028809},{"id":"https://openalex.org/keywords/accounting-standards-comparison","display_name":"accounting standards comparison","score":0.44200000166893005}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7052302360534668},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.5725155472755432},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5480660200119019},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5208193063735962},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5104466676712036},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.48353099822998047},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.47529280185699463},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.4482738971710205},{"id":"https://openalex.org/C159789966","wikidata":"https://www.wikidata.org/wiki/Q80839","display_name":"Lingua franca","level":2,"score":0.41096752882003784},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4107625186443329},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.35920917987823486},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3308509588241577},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.270429790019989},{"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/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-010423147","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010423147&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:574101860","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA58256637","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Quality education","score":0.5,"id":"https://metadata.un.org/sdg/4"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7132294688","https://openalex.org/W4235445982","https://openalex.org/W3008413269","https://openalex.org/W4231202825","https://openalex.org/W4375848537","https://openalex.org/W2119116098","https://openalex.org/W1553142319","https://openalex.org/W3150037861","https://openalex.org/W591127155","https://openalex.org/W2182712956"],"abstract_inverted_index":{"Financial":[0,26,117,139,198,239],"Accounting":[1,27,89,140],"and":[2,15,31,57,62,84,90,96,141,162,207,212,251,260],"Reporting":[3,91,142,199,240],"courses":[4,28],"today":[5,76,129],"need":[6,77,180],"to":[7,78,81,125,153,181,191,235],"recognize":[8],"both":[9],"the":[10,16,49,105,201,205,214],"diversity":[11],"of":[12,23,44,52,88,99,204],"national":[13],"traditions":[14],"trend":[17],"towards":[18],"accounting":[19,127,161,183,236],"harmonization.":[20],"The":[21],"profile":[22],"students":[24,151,246],"in":[25,29,68,72,110],"European":[30],"international":[32,131,243],"business":[33,53,64,132],"programs":[34,65],"is":[35,143],"changing.":[36],"Student":[37],"bodies":[38],"are":[39,66],"now":[40],"real":[41],"melting":[42],"pots":[43],"cultures.":[45],"English":[46],"has":[47],"become":[48,154],"lingua":[50],"franca":[51],"for":[54,128],"most":[55],"MBA":[56],"many":[58],"undergraduate":[59],"students.":[60],"More":[61],"more":[63],"taught":[67],"part":[69],"or":[70,114,168,170,194,223],"completely":[71],"International":[73],"English.":[74],"Students":[75],"be":[79],"trained":[80],"appreciate,":[82],"understand":[83],"analyze":[85],"a":[86,94,136,144,188,192,220,231],"variety":[87],"problems":[92],"from":[93,149],"theoretical":[95],"pragmatic":[97],"point":[98],"view,":[100],"rather":[101],"than":[102,186,229],"just":[103],"memorize":[104],"local":[106,253],"regulatory":[107,189],"solution":[108,190],"prescribed":[109],"one":[111],"given":[112],"country":[113],"context.":[115],"Corporate":[116,197,238],"Reporting:":[118],"A":[119],"Global":[120],"Perspective":[121],"provides":[122,135],"an":[123,242,258],"introduction":[124],"financial":[126,163],"'s":[130,222,226],"student.":[133],"It":[134],"user":[137],"perspective.":[138],"universal":[145],"knowledge":[146],"base":[147],"required":[148],"all":[150],"intending":[152],"economic":[155,202],"actors.":[156],"Whether":[157],"they":[158,178,256],"will":[159,179],"use":[160],"information":[164],"as":[165,171],"internal":[166],"managers":[167],"executives,":[169],"external":[172],"users":[173],"(investors,":[174],"credit":[175],"analysts,":[176],"etc.)":[177],"interpret":[182],"data.":[184],"Rather":[185,228],"providing":[187],"reporting":[193],"measurement":[195],"issue,":[196],"examines":[200],"logic":[203],"problem":[206],"identifies":[208],"generic":[209],"possible":[210],"solutions":[211],"shows":[213],"impact":[215],"each":[216],"might":[217],"have":[218],"on":[219],"company":[221],"decision":[224],"maker":[225],"decisions.":[227],"adopting":[230],"'national":[232],"'":[233],"approach":[234],"issues,":[237],"offers":[241],"perspective,":[244],"guiding":[245],"through":[247],"IAS,":[248],"US":[249],"GAAP":[250],"different":[252],"standards":[254],"where":[255],"provide":[257],"interesting":[259],"relevant":[261],"lesson.":[262]},"counts_by_year":[{"year":2019,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}