{"id":"https://openalex.org/W7128463003","doi":null,"title":"The Improvement Studies of IASB on The Reporting of Goodwill and The Current Application of BIST 50 Companies Within This Framework","display_name":"The Improvement Studies of IASB on The Reporting of Goodwill and The Current Application of BIST 50 Companies Within This Framework","publication_year":2021,"publication_date":"2021-05-13","ids":{"openalex":"https://openalex.org/W7128463003"},"language":"tr","primary_location":{"id":"pmh:oai:dergipark.org.tr:article/936901","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/en/pub/mufad/article/936901","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},"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/A5014046833","display_name":"Y\u0131ld\u0131z \u00d6zerhan","orcid":"https://orcid.org/0000-0002-1589-2692","observed_orcids":["https://orcid.org/0000-0002-1589-2692","https://orcid.org/0000-0003-1293-4364"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u00d6zerhan, Y\u0131ld\u0131z","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5013827899","display_name":"Banu Sultano\u011flu","orcid":"https://orcid.org/0000-0003-0114-1553","observed_orcids":["https://orcid.org/0000-0003-0114-1553"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sultano\u011flu, Banu","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":0.55248145,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"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":0.9437999725341797,"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":0.9437999725341797,"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":0.0478999987244606,"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/T13509","display_name":"Accounting and Financial Management","score":0.003000000026077032,"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/goodwill","display_name":"goodwill","score":0.5960000157356262},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.6299999952316284},{"id":"https://openalex.org/keywords/ias-36","display_name":"IAS 36","score":0.7129999995231628},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6029999852180481},{"id":"https://openalex.org/keywords/accounting-standards-adoption","display_name":"accounting standards adoption","score":0.4659999907016754},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.49799999594688416}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.685699999332428},{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.6104000210762024},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.49570000171661377},{"id":"https://openalex.org/C148043351","wikidata":"https://www.wikidata.org/wiki/Q4456944","display_name":"Current (fluid)","level":2,"score":0.4855000078678131},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3853999972343445},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.26809999346733093},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.26080000400543213},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.2581000030040741},{"id":"https://openalex.org/C168167062","wikidata":"https://www.wikidata.org/wiki/Q1117970","display_name":"Component (thermodynamics)","level":2,"score":0.25029999017715454},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.2475000023841858}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:dergipark.org.tr:article/936901","doi":null,"is_oa":false,"landing_page_url":"https://dergipark.org.tr/en/pub/mufad/article/936901","pdf_url":null,"source":{"id":"https://openalex.org/S4306401840","display_name":"DergiPark (Istanbul University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67581229","host_organization_name":"Istanbul University","host_organization_lineage":["https://openalex.org/I67581229"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/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":10,"referenced_works":["https://openalex.org/W1506294255","https://openalex.org/W2006669915","https://openalex.org/W2101911498","https://openalex.org/W2157054591","https://openalex.org/W2166130331","https://openalex.org/W2784412693","https://openalex.org/W3122161131","https://openalex.org/W3125197555","https://openalex.org/W3136889634","https://openalex.org/W6600203831"],"related_works":["https://openalex.org/W7127822962","https://openalex.org/W7127760127","https://openalex.org/W7066292744","https://openalex.org/W7128113150","https://openalex.org/W635910198","https://openalex.org/W7000425676","https://openalex.org/W7128460661","https://openalex.org/W904707192","https://openalex.org/W7055036777","https://openalex.org/W7019803981"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2026-02-10T00:00:00"}