{"id":"https://openalex.org/W844648535","doi":null,"title":"Detecting Abnormal Goodwill Impariment Practices Using Predictive Analytics","display_name":"Detecting Abnormal Goodwill Impariment Practices Using Predictive Analytics","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W844648535","mag":"844648535"},"language":"en","primary_location":{"id":"mag:844648535","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2470899_code438461.pdf?abstractid=2470899&mirid=2","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2470899_code438461.pdf?abstractid=2470899&mirid=2","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000264491","display_name":"Owen P. Hall","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I100191712","display_name":"Pepperdine University","ror":"https://ror.org/0529ybh43","country_code":"US","type":"education","lineage":["https://openalex.org/I100191712"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Owen P. Hall","raw_affiliation_strings":["Pepperdine University - Graziadio School of Business and Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Pepperdine University - Graziadio School of Business and Management","institution_ids":["https://openalex.org/I100191712"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111379608","display_name":"Michael L. Davis","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I141472210","display_name":"University of Alaska Fairbanks","ror":"https://ror.org/01j7nq853","country_code":"US","type":"education","lineage":["https://openalex.org/I141472210"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Michael L. Davis","raw_affiliation_strings":["University of Alaska Fairbanks - School of Management (SOM)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Alaska Fairbanks - School of Management (SOM)","institution_ids":["https://openalex.org/I141472210"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9496999979019165,"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":0.9496999979019165,"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/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.01769999973475933,"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/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.011599999852478504,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/goodwill-impairment","display_name":"goodwill impairment","score":0.996999979019165},{"id":"https://openalex.org/keywords/predictive-analytics","display_name":"predictive analytics","score":0.7120000123977661},{"id":"https://openalex.org/keywords/goodwill-valuation","display_name":"goodwill valuation","score":0.48899999260902405},{"id":"https://openalex.org/keywords/financial-statement-fraud-detection","display_name":"financial statement fraud detection","score":0.5519999861717224}],"concepts":[{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.7965306043624878},{"id":"https://openalex.org/C83209312","wikidata":"https://www.wikidata.org/wiki/Q1053367","display_name":"Predictive analytics","level":2,"score":0.6460282802581787},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.6256887316703796},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47483474016189575},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.43045058846473694},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4282495379447937},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.33950677514076233},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.25433313846588135}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:844648535","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2470899_code438461.pdf?abstractid=2470899&mirid=2","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:844648535","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2470899_code438461.pdf?abstractid=2470899&mirid=2","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":99,"referenced_works":["https://openalex.org/W711828","https://openalex.org/W11726118","https://openalex.org/W41237678","https://openalex.org/W61775630","https://openalex.org/W94137504","https://openalex.org/W117471963","https://openalex.org/W212308795","https://openalex.org/W1005852658","https://openalex.org/W1487328839","https://openalex.org/W1493374215","https://openalex.org/W1498626826","https://openalex.org/W1504797312","https://openalex.org/W1507598392","https://openalex.org/W1538222246","https://openalex.org/W1540714695","https://openalex.org/W1550327240","https://openalex.org/W1560849420","https://openalex.org/W1573118781","https://openalex.org/W1575733335","https://openalex.org/W1579352540","https://openalex.org/W1579630742","https://openalex.org/W1594725396","https://openalex.org/W1622415116","https://openalex.org/W1622676704","https://openalex.org/W1719674489","https://openalex.org/W1752626474","https://openalex.org/W1769190852","https://openalex.org/W1856274156","https://openalex.org/W1862496051","https://openalex.org/W1884989345","https://openalex.org/W1936382702","https://openalex.org/W1952290387","https://openalex.org/W1972863620","https://openalex.org/W1975200057","https://openalex.org/W1978175480","https://openalex.org/W1989387771","https://openalex.org/W2000578291","https://openalex.org/W2012547659","https://openalex.org/W2015466998","https://openalex.org/W2019810426","https://openalex.org/W2024601112","https://openalex.org/W2027349009","https://openalex.org/W2034625637","https://openalex.org/W2045889581","https://openalex.org/W2046519558","https://openalex.org/W2061630168","https://openalex.org/W2063955807","https://openalex.org/W2075052605","https://openalex.org/W2083073499","https://openalex.org/W2096506085","https://openalex.org/W2100663268","https://openalex.org/W2104796460","https://openalex.org/W2105453506","https://openalex.org/W2115846503","https://openalex.org/W2117635915","https://openalex.org/W2124597406","https://openalex.org/W2125664626","https://openalex.org/W2140041112","https://openalex.org/W2140358882","https://openalex.org/W2143356946","https://openalex.org/W2150221055","https://openalex.org/W2152581035","https://openalex.org/W2154187126","https://openalex.org/W2156508719","https://openalex.org/W2157201362","https://openalex.org/W2160860931","https://openalex.org/W2165958761","https://openalex.org/W2170298324","https://openalex.org/W2170790204","https://openalex.org/W2225987014","https://openalex.org/W2255102827","https://openalex.org/W2258466616","https://openalex.org/W2259657277","https://openalex.org/W2260305554","https://openalex.org/W2264512763","https://openalex.org/W2272891057","https://openalex.org/W2276606305","https://openalex.org/W2278532575","https://openalex.org/W2409347048","https://openalex.org/W2582576364","https://openalex.org/W2738370819","https://openalex.org/W3121361302","https://openalex.org/W3121819860","https://openalex.org/W3121855280","https://openalex.org/W3122172324","https://openalex.org/W3122477921","https://openalex.org/W3122644696","https://openalex.org/W3123058551","https://openalex.org/W3123129688","https://openalex.org/W3123361228","https://openalex.org/W3123363562","https://openalex.org/W3123826726","https://openalex.org/W3123899576","https://openalex.org/W3124871904","https://openalex.org/W3125087107","https://openalex.org/W3126076569","https://openalex.org/W4206220145","https://openalex.org/W7011850262","https://openalex.org/W7039822649"],"related_works":["https://openalex.org/W7082634999","https://openalex.org/W2805246737","https://openalex.org/W316683732","https://openalex.org/W4292775112","https://openalex.org/W4394628029","https://openalex.org/W7009896779","https://openalex.org/W2895487494","https://openalex.org/W4412748778","https://openalex.org/W7074093012","https://openalex.org/W3003917591"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
