Class information for:
Level 1: ACCOUNTING STANDARD SETTING//CONCRETE UNIVERSAL//LIFO

Basic class information

ID Publications Average number
of references
Avg. shr. active
ref. in WoS
28648 165 35.1 16%



Bar chart of Publication_year

Last years might be incomplete

Classes in level above (level 2)



ID, lev.
above
Publications Label for level above
1868 5512 AUDITING-A JOURNAL OF PRACTICE & THEORY//ACCOUNTING ORGANIZATIONS AND SOCIETY//AUDIT FEES

Terms with highest relevance score



Rank Term Type of term Relevance score
(tfidf)
Class's shr.
of term's tot.
occurrences
Shr. of publ.
in class containing
term
Num. of
publ.
in class
1 ACCOUNTING STANDARD SETTING Author keyword 3 57% 2% 4
2 CONCRETE UNIVERSAL Author keyword 2 67% 1% 2
3 LIFO Author keyword 1 22% 3% 5
4 DAUPHINE RECH MANAGEMENT DRM Address 1 50% 1% 1
5 DETERMINABLE Author keyword 1 50% 1% 1
6 EMPLOYEE DISCLOSURES Author keyword 1 50% 1% 1
7 GERMAN GAAP Author keyword 1 50% 1% 1
8 IIRC Author keyword 1 50% 1% 1
9 ISSUE NETWORK Author keyword 1 50% 1% 1
10 RATIONAL SOCIETY Author keyword 1 50% 1% 1

Web of Science journal categories

Author Key Words



Rank Web of Science journal category Relevance score
(tfidf)
Class's shr.
of term's tot.
occurrences
Shr. of publ.
in class containing
term
Num. of
publ.
in class
LCSH search Wikipedia search
1 ACCOUNTING STANDARD SETTING 3 57% 2% 4 Search ACCOUNTING+STANDARD+SETTING Search ACCOUNTING+STANDARD+SETTING
2 CONCRETE UNIVERSAL 2 67% 1% 2 Search CONCRETE+UNIVERSAL Search CONCRETE+UNIVERSAL
3 LIFO 1 22% 3% 5 Search LIFO Search LIFO
4 DETERMINABLE 1 50% 1% 1 Search DETERMINABLE Search DETERMINABLE
5 EMPLOYEE DISCLOSURES 1 50% 1% 1 Search EMPLOYEE+DISCLOSURES Search EMPLOYEE+DISCLOSURES
6 GERMAN GAAP 1 50% 1% 1 Search GERMAN+GAAP Search GERMAN+GAAP
7 IIRC 1 50% 1% 1 Search IIRC Search IIRC
8 ISSUE NETWORK 1 50% 1% 1 Search ISSUE+NETWORK Search ISSUE+NETWORK
9 RATIONAL SOCIETY 1 50% 1% 1 Search RATIONAL+SOCIETY Search RATIONAL+SOCIETY
10 SOMATIC IMPULSE 1 50% 1% 1 Search SOMATIC+IMPULSE Search SOMATIC+IMPULSE

Key Words Plus



Rank Web of Science journal category Relevance score
(tfidf)
Class's shr.
of term's tot.
occurrences
Shr. of publ.
in class containing
term
Num. of
publ.
in class
1 FAS NO 8 3 100% 2% 3
2 CONCRETE UNIVERSAL 1 100% 1% 2
3 FASB 1 50% 1% 2
4 FORMAL PARTICIPATION 1 50% 1% 1
5 LIQUIDATIONS 0 25% 1% 1
6 LIFO 0 13% 1% 2
7 FOOD ECONOMY 0 20% 1% 1
8 ACCOUNTING CHANGES 0 17% 1% 1
9 SETTERS 0 17% 1% 1
10 CLIMATE CHANGE NEGOTIATIONS 0 14% 1% 1

Journals

Reviews



Title Publ. year Cit. Active
references
% act. ref.
to same field
The politics of accounting standard-setting: A review of empirical research 2013 2 25 36%

Address terms



Rank Address term Relevance score
(tfidf)
Class's shr.
of term's tot.
occurrences
Shr. of publ.
in class containing
term
Num. of
publ.
in class
1 DAUPHINE RECH MANAGEMENT DRM 1 50% 0.6% 1
2 SCI COMPTABLES 0 20% 1.2% 2
3 CHAIR ACCOUNTING AUDITING 0 25% 0.6% 1
4 SOCIAL THOUGHT PROGRAM 0 25% 0.6% 1
5 HIST ART HIST PHILOSOPHY 0 17% 0.6% 1
6 LEHRSTUHLS BETRIEBSWIRT AFTSLEHRE 0 14% 0.6% 1
7 ECOLE GEST 0 13% 0.6% 1
8 AGR ECON BUSINESS DEV 0 100% 0.6% 1
9 DPT COMPTABILITAT 0 100% 0.6% 1
10 LEHRSTUHLS ABWL RECHNUNGS 0 100% 0.6% 1

Related classes at same level (level 1)



Rank Relatedness score Related classes
1 0.0000173223 JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//ACCOUNTING REVIEW
2 0.0000109349 ACCOUNTING ORGANIZATIONS AND SOCIETY//MANAGEMENT ACCOUNTING RESEARCH//CRITICAL PERSPECTIVES ON ACCOUNTING
3 0.0000108102 COST VOLUME PROFIT//HOTEL TAURANT ITUT MANAGEMENT DIETE//PREDICTIVE PRECHARGING
4 0.0000076643 ESPOSITO//JEAN LUC NANCY//KIAROSTAMI
5 0.0000064122 ATKINS LIB//SCI LOISIR COMMUN SOCIALE//LIFE LONG LEARNING EDUC
6 0.0000059281 PRAVNA FAK//PUBL PROCUREMENT GRP//SUSSEX LAW
7 0.0000058986 SUPREME AUDIT INSTITUTION//PERFORMANCE AUDIT//COUR DES COMPTES
8 0.0000057146 INSTITUTIONAL WORK//INSTITUTIONAL ENTREPRENEURSHIP//INSTITUTIONAL LOGICS
9 0.0000057022 MEANINGFUL WORK//MCMAHON//MANAGERIAL DEMOCRACY
10 0.0000054223 ENVIRONMENTAL DISCLOSURE//SUSTAINABILITY REPORTING//GLOBAL REPORTING INITIATIVE