The paper presents a conceptual framework of financial fraud based on the historical interaction of opportunity and impediment. In the long run the character of opportunity is determined by the technical characteristics of assets and their unique, unknowable or unverifiable features. Impediment is promoted by consensus about the real value of assets, such that through active governance processes, fraudulent deviations from real value can be easily monitored. Active governance requires individuals in positions of responsibility to exercise a duty of care beyond merely being honest themselves. Taking a long run historical perspective and reviewing a selection of British financial frauds and scandals, from the South Sea Bubble to the Global Financial Crisis, the paper notes the periodic occurrence of waves of opportunity and the evolutionary response of passive governance mechanisms.
{"title":"Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment","authors":"S. Toms","doi":"10.2139/ssrn.2694962","DOIUrl":"https://doi.org/10.2139/ssrn.2694962","url":null,"abstract":"The paper presents a conceptual framework of financial fraud based on the historical interaction of opportunity and impediment. In the long run the character of opportunity is determined by the technical characteristics of assets and their unique, unknowable or unverifiable features. Impediment is promoted by consensus about the real value of assets, such that through active governance processes, fraudulent deviations from real value can be easily monitored. Active governance requires individuals in positions of responsibility to exercise a duty of care beyond merely being honest themselves. Taking a long run historical perspective and reviewing a selection of British financial frauds and scandals, from the South Sea Bubble to the Global Financial Crisis, the paper notes the periodic occurrence of waves of opportunity and the evolutionary response of passive governance mechanisms.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115420956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-09-10DOI: 10.5040/9781782257929.ch-004
Dominic de Cogan, L. Oats, Mark Billings
In this chapter we examine the Board of Referees, an innovative administrative body established in 1915 with the remit of resolving certain questions relating to the assessment of the wartime Excess Profits Duty. The Board is particularly notable for its composition of eminent members of the practical trades, as well as professional accountants and even the occasional MP. We argue that the Board addressed certain shortcomings of the administrative architecture of the time, in particular the absence of an obvious way to control or counterbalance the great expansion of Inland Revenue discretions during wartime. We also highlight the support that the Board provided to the tax authorities with their ready commercial expertise and their ability to buy the wider business community into a tax that could have been very controversial. In terms of the legal framework, the Board was carefully designed but did undergo a significant degree of scope creep, particularly in 1922 which is when our study ends. The debates of the time have some resemblance – and therefore relevance – to recent discussions about the General Anti-Abuse Rule Panel, but the parallels should not be exaggerated.
{"title":"The Board of Referees: ‘A Most Useful Addition to Fiscal Machinery’","authors":"Dominic de Cogan, L. Oats, Mark Billings","doi":"10.5040/9781782257929.ch-004","DOIUrl":"https://doi.org/10.5040/9781782257929.ch-004","url":null,"abstract":"In this chapter we examine the Board of Referees, an innovative administrative body established in 1915 with the remit of resolving certain questions relating to the assessment of the wartime Excess Profits Duty. The Board is particularly notable for its composition of eminent members of the practical trades, as well as professional accountants and even the occasional MP. We argue that the Board addressed certain shortcomings of the administrative architecture of the time, in particular the absence of an obvious way to control or counterbalance the great expansion of Inland Revenue discretions during wartime. We also highlight the support that the Board provided to the tax authorities with their ready commercial expertise and their ability to buy the wider business community into a tax that could have been very controversial. In terms of the legal framework, the Board was carefully designed but did undergo a significant degree of scope creep, particularly in 1922 which is when our study ends. The debates of the time have some resemblance – and therefore relevance – to recent discussions about the General Anti-Abuse Rule Panel, but the parallels should not be exaggerated.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121737003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This work traces the history of accounting and how merchants developed a system of keeping record using what is known as the Bollac. The stages of development of accounting, from the Mesopotamia 3500 B.C to the 21st century accounting. This study also talked about the Father of Accounting – Luca Pacioli and his contributions in the development of double entry bookkeeping and finally the relevance of accounting history to today’s world.
{"title":"Accounting History: Definition and Relevance","authors":"A. Ogbonnaya","doi":"10.2139/SSRN.2650396","DOIUrl":"https://doi.org/10.2139/SSRN.2650396","url":null,"abstract":"This work traces the history of accounting and how merchants developed a system of keeping record using what is known as the Bollac. The stages of development of accounting, from the Mesopotamia 3500 B.C to the 21st century accounting. This study also talked about the Father of Accounting – Luca Pacioli and his contributions in the development of double entry bookkeeping and finally the relevance of accounting history to today’s world.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134506982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We investigate whether stock prices reflect the asymmetric persistence of accruals and cash flows resulting from conditional conservatism. Using the Mishkin (1983) test (MT), we provide further evidence on the earnings fixation explanation for the accrual anomaly. We also apply panel estimation techniques that significantly affect market efficiency inferences. Our results suggest that over our sample period (1) investors seem to partially anticipate asymmetric persistence in accruals and cash flows; (2) the accrual anomaly originates in the mispricing of accruals in years of economic gains, even though the differential persistence between accruals and cash flows is greatest in years of economic losses; (3) investors respond differently to accrual and cash flow surprises and therefore they do not naively fixate on earnings surprises; and (4) after clustering standard errors in the MT by firm and year dimensions, there is no longer evidence of cash flow mispricing, while the statistical significance of accrual mispricing falls. All our findings contradict the earnings fixation explanation for the accrual anomaly. Our study has implications for understanding the accrual anomaly in relation to accrual dynamics, as well as for researchers interested in using the MT framework to test the rationality of investor expectations more generally.
{"title":"Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows","authors":"Theodosia Konstantinidi, A. Kraft, P. Pope","doi":"10.1111/abac.12072","DOIUrl":"https://doi.org/10.1111/abac.12072","url":null,"abstract":"We investigate whether stock prices reflect the asymmetric persistence of accruals and cash flows resulting from conditional conservatism. Using the Mishkin (1983) test (MT), we provide further evidence on the earnings fixation explanation for the accrual anomaly. We also apply panel estimation techniques that significantly affect market efficiency inferences. Our results suggest that over our sample period (1) investors seem to partially anticipate asymmetric persistence in accruals and cash flows; (2) the accrual anomaly originates in the mispricing of accruals in years of economic gains, even though the differential persistence between accruals and cash flows is greatest in years of economic losses; (3) investors respond differently to accrual and cash flow surprises and therefore they do not naively fixate on earnings surprises; and (4) after clustering standard errors in the MT by firm and year dimensions, there is no longer evidence of cash flow mispricing, while the statistical significance of accrual mispricing falls. All our findings contradict the earnings fixation explanation for the accrual anomaly. Our study has implications for understanding the accrual anomaly in relation to accrual dynamics, as well as for researchers interested in using the MT framework to test the rationality of investor expectations more generally.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130764495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
type="main"> This study examines the effects of the economic cycle on the properties of management earnings forecasts. Although a large volume of accounting literature examines the determinants of managerial earnings forecasts, the properties of such forecasts, and the response of market participants to earnings forecasts (Cameron 1986; King et al., 1990; Hirst et al., 2008), research on management earnings forecasting incentivized by macro-economic factors has received scant empirical investigation. We use the National Bureau of Economic Research economic cycle definition to operationalize economic recession, and consider some commonly used management earnings forecast characteristics, including forecast likelihood, forecast frequency, forecast error, forecast pessimism, and forecast precision. We find that the likelihood of providing management earnings forecasts and frequency of forecasts increases during economic recession. We also find that economic recession is positively associated with forecast error, but negatively associated with forecast precision. Our findings suggest macro-economic factors as an important determinant of management earnings forecasts properties.
本研究考察了经济周期对管理层盈余预测属性的影响。尽管大量的会计文献研究了管理层盈余预测的决定因素，这种预测的属性，以及市场参与者对盈余预测的反应(Cameron 1986;King et al.， 1990;Hirst et al.， 2008)对宏观经济因素激励下的管理层盈余预测的研究很少得到实证调查。我们使用美国国家经济研究局的经济周期定义来操作经济衰退，并考虑一些常用的管理层盈余预测特征，包括预测可能性、预测频率、预测误差、预测悲观主义和预测精度。我们发现，在经济衰退期间，提供管理层盈余预测的可能性和预测频率增加。经济衰退与预测误差呈正相关，与预测精度呈负相关。我们的研究结果表明，宏观经济因素是管理层盈余预测属性的重要决定因素。
{"title":"Business Cycle and Management Earnings Forecasts","authors":"Haiyan Jiang, Ahsan Habib, Rong Gong","doi":"10.1111/abac.12047","DOIUrl":"https://doi.org/10.1111/abac.12047","url":null,"abstract":"type=\"main\"> This study examines the effects of the economic cycle on the properties of management earnings forecasts. Although a large volume of accounting literature examines the determinants of managerial earnings forecasts, the properties of such forecasts, and the response of market participants to earnings forecasts (Cameron 1986; King et al., 1990; Hirst et al., 2008), research on management earnings forecasting incentivized by macro-economic factors has received scant empirical investigation. We use the National Bureau of Economic Research economic cycle definition to operationalize economic recession, and consider some commonly used management earnings forecast characteristics, including forecast likelihood, forecast frequency, forecast error, forecast pessimism, and forecast precision. We find that the likelihood of providing management earnings forecasts and frequency of forecasts increases during economic recession. We also find that economic recession is positively associated with forecast error, but negatively associated with forecast precision. Our findings suggest macro-economic factors as an important determinant of management earnings forecasts properties.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123412071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Empirical studies on earnings quality use various measures that capture particular dimensions of earnings quality. This paper provides a theoretical foundation to evaluate and compare several common earnings quality measures: value relevance; persistence; predictability; smoothness; and discretionary accruals. We use a rational expectations framework in which a manager has market price, earnings, and smoothing incentives and can bias earnings reports. Taking the information content of reported earnings as a natural benchmark, we determine how variations of management incentives, operating risk, and accounting noise affect earnings quality and examine whether the different measures point in the same or in the opposite direction. We find that value relevance and persistence are measures that are closely aligned with each other and with our benchmark, followed by predictability and smoothness. Discretionary accruals measures are less aligned because they are based on the level of accruals, which confounds their information content. Our results also support the notion that smoother earnings and higher discretionary accruals are associated with greater earnings quality.
{"title":"Economic Relations Among Earnings Quality Measures","authors":"Ralf Ewert, Alfred Wagenhofer","doi":"10.1111/abac.12054","DOIUrl":"https://doi.org/10.1111/abac.12054","url":null,"abstract":"Empirical studies on earnings quality use various measures that capture particular dimensions of earnings quality. This paper provides a theoretical foundation to evaluate and compare several common earnings quality measures: value relevance; persistence; predictability; smoothness; and discretionary accruals. We use a rational expectations framework in which a manager has market price, earnings, and smoothing incentives and can bias earnings reports. Taking the information content of reported earnings as a natural benchmark, we determine how variations of management incentives, operating risk, and accounting noise affect earnings quality and examine whether the different measures point in the same or in the opposite direction. We find that value relevance and persistence are measures that are closely aligned with each other and with our benchmark, followed by predictability and smoothness. Discretionary accruals measures are less aligned because they are based on the level of accruals, which confounds their information content. Our results also support the notion that smoother earnings and higher discretionary accruals are associated with greater earnings quality.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130290078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines the adoption of income taxes by Western economies since the 19th century. We identify two empirical regularities that challenge predictions of existing models of taxation and redistribution: while countries with low levels of electoral enfranchisement and high levels of landholding inequality adopt the income tax first, countries with more extensive electoral rules lag behind in adopting these new forms of taxation. We propose an explanation of income tax adoption that accounts for these empirical regularities. We discuss the most important economic consideration of politicians linked to owners of different factors, namely, the shift of the tax burden between sectors, and examine how pre-existing electoral rules affect these political calculations. The paper provides both a cross-national test of this argument and a micro-historical test that examines the economic and political determinants of support for the adoption of the income tax in 1842 in Britain.
{"title":"The Conservative Origin of Income Taxation","authors":"Isabela Mares, Didac Queralt","doi":"10.2139/ssrn.2602307","DOIUrl":"https://doi.org/10.2139/ssrn.2602307","url":null,"abstract":"This paper examines the adoption of income taxes by Western economies since the 19th century. We identify two empirical regularities that challenge predictions of existing models of taxation and redistribution: while countries with low levels of electoral enfranchisement and high levels of landholding inequality adopt the income tax first, countries with more extensive electoral rules lag behind in adopting these new forms of taxation. We propose an explanation of income tax adoption that accounts for these empirical regularities. We discuss the most important economic consideration of politicians linked to owners of different factors, namely, the shift of the tax burden between sectors, and examine how pre-existing electoral rules affect these political calculations. The paper provides both a cross-national test of this argument and a micro-historical test that examines the economic and political determinants of support for the adoption of the income tax in 1842 in Britain.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132034259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The 1972 report of the Wheat Study on Establishment of Accounting Principles became the blueprint for the Financial Accounting Standards Board (FASB), which began its official operations on July 1, 1973, succeeding the Accounting Principles Board. The FASB was the world’s first independent, full-time standard-setting board which was not organized within the accounting profession. This paper is an attempt to understand the crisis in standard setting that led up to the appointment of the Wheat Study, as well as the main elements in the Study’s process of examining the milieu of the APB, securing views from a wide range of interested parties, and fashioning its report, including the roles played by the different members of the study group.
{"title":"The Wheat Study on Establishment of Accounting Principles (1971-72): A Historical Study","authors":"S. Zeff","doi":"10.2139/SSRN.2492893","DOIUrl":"https://doi.org/10.2139/SSRN.2492893","url":null,"abstract":"The 1972 report of the Wheat Study on Establishment of Accounting Principles became the blueprint for the Financial Accounting Standards Board (FASB), which began its official operations on July 1, 1973, succeeding the Accounting Principles Board. The FASB was the world’s first independent, full-time standard-setting board which was not organized within the accounting profession. This paper is an attempt to understand the crisis in standard setting that led up to the appointment of the Wheat Study, as well as the main elements in the Study’s process of examining the milieu of the APB, securing views from a wide range of interested parties, and fashioning its report, including the roles played by the different members of the study group.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"154 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113997853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper examines the background and work of the AICPA’s Accounting Objectives Study Group, chaired by Robert M. Trueblood, which issued its important report in October 1973. In particular, the research is informed by interviews with three members of the Study Group and with four of the principal members of its research staff. Evidence is presented on the members of the Study Group who supported, or did not support, various positions in the report, including their apparent reasons, as well on the influential role of the staff in shaping the report. The conclusion is that the full-time staff, abetted by the financial analyst member of the Study Group, played the key role in driving the thrust of the final report, which recommended that financial statements should provide users with information about the cash-generating ability of the enterprise, and eventually the cash flow to the users themselves. This recommendation resonated with the FASB and with standard setters around the world.
本文考察了由Robert M. Trueblood担任主席的美国注册会计师协会会计目标研究小组的背景和工作，该小组于1973年10月发布了重要报告。特别是，这项研究是通过与研究小组的三名成员及其研究人员的四名主要成员的访谈来了解的。提供了证据，说明研究小组成员支持或不支持报告中的各种立场，包括他们的明显理由，以及工作人员在编写报告方面的影响作用。结论是，在研究小组财务分析师成员的怂恿下，全职工作人员在推动最终报告的主旨中发挥了关键作用，该报告建议财务报表应向使用者提供有关企业现金产生能力的信息，并最终向使用者提供现金流量。这一建议引起了FASB和世界各地准则制定者的共鸣。
{"title":"The Trueblood Study Group on the Objectives of Financial Statements (1971-73): A Historical Study","authors":"S. Zeff","doi":"10.2139/SSRN.2485887","DOIUrl":"https://doi.org/10.2139/SSRN.2485887","url":null,"abstract":"This paper examines the background and work of the AICPA’s Accounting Objectives Study Group, chaired by Robert M. Trueblood, which issued its important report in October 1973. In particular, the research is informed by interviews with three members of the Study Group and with four of the principal members of its research staff. Evidence is presented on the members of the Study Group who supported, or did not support, various positions in the report, including their apparent reasons, as well on the influential role of the staff in shaping the report. The conclusion is that the full-time staff, abetted by the financial analyst member of the Study Group, played the key role in driving the thrust of the final report, which recommended that financial statements should provide users with information about the cash-generating ability of the enterprise, and eventually the cash flow to the users themselves. This recommendation resonated with the FASB and with standard setters around the world.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128777767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article depicts the chronological development of research on social and environmental accounting practices of the companies of a developing country – Bangladesh. The research identifies that research on social and environmental accounting from Bangladeshi perspective started in 1996. Form then up to 2006, the researches were mostly small scale and methodologically simple. It is mainly from 2007 the researchers having Western university affiliation became interested in conducting research on Bangladesh. From then a development in terms of content and methodology can be noticed. The article concluded that the main contributors in the development of research in this area are the scholars affiliated with the Western universities. Local Bangladeshi researchers, because of their ‘colonized’ mentality, just followed and imitated the Westerners in terms of the methodologies and other aspects of research.
{"title":"The Development of Social and Environmental Reporting Research on Bangladeshi Organizations: A Postcolonial Critique","authors":"Dewan Mahboob Hossain","doi":"10.2139/ssrn.2473571","DOIUrl":"https://doi.org/10.2139/ssrn.2473571","url":null,"abstract":"This article depicts the chronological development of research on social and environmental accounting practices of the companies of a developing country – Bangladesh. The research identifies that research on social and environmental accounting from Bangladeshi perspective started in 1996. Form then up to 2006, the researches were mostly small scale and methodologically simple. It is mainly from 2007 the researchers having Western university affiliation became interested in conducting research on Bangladesh. From then a development in terms of content and methodology can be noticed. The article concluded that the main contributors in the development of research in this area are the scholars affiliated with the Western universities. Local Bangladeshi researchers, because of their ‘colonized’ mentality, just followed and imitated the Westerners in terms of the methodologies and other aspects of research.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129522548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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