Pub Date : 2023-06-30DOI: 10.24818/jamis.2023.02006
Costel Istrate
{"title":"An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange","authors":"Costel Istrate","doi":"10.24818/jamis.2023.02006","DOIUrl":"https://doi.org/10.24818/jamis.2023.02006","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"180 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75618471","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 : 2023-06-30DOI: 10.24818/jamis.2023.02001
Selma Belhouchet, Anis Ben Amar
{"title":"Stock market performance, COVID-19 related government measures, and immunization: Evidence from the G7","authors":"Selma Belhouchet, Anis Ben Amar","doi":"10.24818/jamis.2023.02001","DOIUrl":"https://doi.org/10.24818/jamis.2023.02001","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79416438","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 : 2023-06-30DOI: 10.24818/jamis.2023.02002
Mouna Hamza, Salma Damak Ayadi
{"title":"The perception of audit quality among financial statements users, preparers and auditors, in Tunisia","authors":"Mouna Hamza, Salma Damak Ayadi","doi":"10.24818/jamis.2023.02002","DOIUrl":"https://doi.org/10.24818/jamis.2023.02002","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"112 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78197292","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 : 2023-06-30DOI: 10.24818/jamis.2023.02007
Elena Turuianu (Nechita)
{"title":"Sustainability reporting and earnings management engagement from an emerging economy perspective","authors":"Elena Turuianu (Nechita)","doi":"10.24818/jamis.2023.02007","DOIUrl":"https://doi.org/10.24818/jamis.2023.02007","url":null,"abstract":"","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90509738","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 : 2022-12-30DOI: 10.24818/jamis.2022.04007
Yitong Li
As a “research-enabled” undergraduate student, I approached Professor Faff about opportunities for research projects. Recognizing that I had only limited research exposure, he devised a program of incremental learning, based on his “pitching research” framework (Faff, 2015,2021). Under close guidance, as a pilot case study of a new InSPiR2eS “Internship” initiative, I was assigned several tasks. The primary activity reported in the current pitching research letter, challenged me to create interactive "Reverse Engineered" pitches based on two recent research studies.
{"title":"Pitching research for research-enabled students: Reflections on my experience as a “test pilot” of the InSPiR2eS “Internship” Initiative","authors":"Yitong Li","doi":"10.24818/jamis.2022.04007","DOIUrl":"https://doi.org/10.24818/jamis.2022.04007","url":null,"abstract":"As a “research-enabled” undergraduate student, I approached Professor Faff about opportunities for research projects. Recognizing that I had only limited research exposure, he devised a program of incremental learning, based on his “pitching research” framework (Faff, 2015,2021). Under close guidance, as a pilot case study of a new InSPiR2eS “Internship” initiative, I was assigned several tasks. The primary activity reported in the current pitching research letter, challenged me to create interactive \"Reverse Engineered\" pitches based on two recent research studies.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"76 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73421417","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 : 2022-12-30DOI: 10.24818/jamis.2022.04003
Sawssen Khlifi, Ghazi Zouari
Research Question: Does Good Corporate Governance have a moderating effect on the relationship between Corporate Social Responsibility and Real earnings management? Motivation: Nowadays, the relationship between responsible governance and REM has gained momentum in the accounting and financial studies. In this context, the present work will provide more insight into the relationship between responsible governance factors (GCG, CSR) and REM in the presence of R&D and M&A. Idea: this paper is to examine the moderating effect of good corporate governance (GCG) on the relationship between corporate social responsibility (CSR) and real earnings management (REM) level in innovative firms during mergers and acquisitions (M&A) transactions. Data: Using the corporate governance ratio and CSR scores calculated by the Thomson Reuters Eikon ASSET4 database, this study was developed to investigate these issues on a sample of 113 U.S. S&P 500 index firms between 2015 and 2021. This study adopted a sampling process that divides the total sample into two sub-samples according to whether the companies are involved in M&A transactions (test sample) or not (control sample). Tools: Multiple regressions on panel data is used to estimate our hypotheses. Findings: The empirical results reveal that CSR score has a negative and statistically significant effect on REM in highly R&D-intensive firms involved in M&A. Furthermore, the findings suggest that that good corporate governance variable plays a moderating role in the relationships between CSR and REM of these firms but not for the non-merged ones. Contribution: This research contributes to the literature by providing the significant links between some CSR, good corporate governance and the REM level within R&D-intensive firms in the American M&A market.
{"title":"The moderating role of good corporate governance on the relationship between corporate social responsibility and real earnings management","authors":"Sawssen Khlifi, Ghazi Zouari","doi":"10.24818/jamis.2022.04003","DOIUrl":"https://doi.org/10.24818/jamis.2022.04003","url":null,"abstract":"Research Question: Does Good Corporate Governance have a moderating effect on the relationship between Corporate Social Responsibility and Real earnings management? Motivation: Nowadays, the relationship between responsible governance and REM has gained momentum in the accounting and financial studies. In this context, the present work will provide more insight into the relationship between responsible governance factors (GCG, CSR) and REM in the presence of R&D and M&A. Idea: this paper is to examine the moderating effect of good corporate governance (GCG) on the relationship between corporate social responsibility (CSR) and real earnings management (REM) level in innovative firms during mergers and acquisitions (M&A) transactions. Data: Using the corporate governance ratio and CSR scores calculated by the Thomson Reuters Eikon ASSET4 database, this study was developed to investigate these issues on a sample of 113 U.S. S&P 500 index firms between 2015 and 2021. This study adopted a sampling process that divides the total sample into two sub-samples according to whether the companies are involved in M&A transactions (test sample) or not (control sample). Tools: Multiple regressions on panel data is used to estimate our hypotheses. Findings: The empirical results reveal that CSR score has a negative and statistically significant effect on REM in highly R&D-intensive firms involved in M&A. Furthermore, the findings suggest that that good corporate governance variable plays a moderating role in the relationships between CSR and REM of these firms but not for the non-merged ones. Contribution: This research contributes to the literature by providing the significant links between some CSR, good corporate governance and the REM level within R&D-intensive firms in the American M&A market.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77260636","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 : 2022-12-30DOI: 10.24818/jamis.2022.04001
Ahmad Faisal Hayek, Noraini Noordin, K. Hussainey
Research Question: Do external auditors in the United Arab Emirates (UAE) perceive the ease of use and usefulness of Machine Learning (ML)? Motivation: This study aims to investigate external auditors' perceptions of the ease of use and usefulness of Machine Learning in auditing in the UAE. In addition, the study intends to examine the difference in perceived ease of use of Machine Learning between local and international audit companies in the UAE. Data: Data for this study were gathered from 63 external auditors working for local and global audit firms in the UAE. The study's population comprises external auditors from national and international audit companies in UAE. Tool: The questionnaire was deployed through an online survey tool. Findings: The results have shown that the findings do not support the idea that there is a different perception of the Perceived Ease of Use of Machine Learning in auditing between local and international audit firms. According to the conclusions of this study, external auditors have a restricted perception of the simplicity of use and utility of Machine Learning. Practical implications: The importance of the findings of such research stems from the lack of research evidence on the perceived ease of use and usefulness of Machine Learning in external auditing in the UAE. As a result, this paper provides new empirical evidence by assessing external auditors' assessments of the usage of Machine Learning in the UAE.
{"title":"Machine learning and external auditor perception: An analysis for UAE external auditors using technology acceptance model","authors":"Ahmad Faisal Hayek, Noraini Noordin, K. Hussainey","doi":"10.24818/jamis.2022.04001","DOIUrl":"https://doi.org/10.24818/jamis.2022.04001","url":null,"abstract":"Research Question: Do external auditors in the United Arab Emirates (UAE) perceive the ease of use and usefulness of Machine Learning (ML)? Motivation: This study aims to investigate external auditors' perceptions of the ease of use and usefulness of Machine Learning in auditing in the UAE. In addition, the study intends to examine the difference in perceived ease of use of Machine Learning between local and international audit companies in the UAE. Data: Data for this study were gathered from 63 external auditors working for local and global audit firms in the UAE. The study's population comprises external auditors from national and international audit companies in UAE. Tool: The questionnaire was deployed through an online survey tool. Findings: The results have shown that the findings do not support the idea that there is a different perception of the Perceived Ease of Use of Machine Learning in auditing between local and international audit firms. According to the conclusions of this study, external auditors have a restricted perception of the simplicity of use and utility of Machine Learning. Practical implications: The importance of the findings of such research stems from the lack of research evidence on the perceived ease of use and usefulness of Machine Learning in external auditing in the UAE. As a result, this paper provides new empirical evidence by assessing external auditors' assessments of the usage of Machine Learning in the UAE.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87731396","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 : 2022-12-30DOI: 10.24818/jamis.2022.04004
K. Feghali, Reine Najem, B. Metcalfe
Research Question: What is the impact of the Lebanese crisis on the financial auditing mission, mainly during assessing and reporting fraud and going concern risk? Motivation: So far, the academic research covering the Lebanese crisis is still rare. Hence, the spillover of the financial distress is an under researched area. Our aim to investigate the impact of financial and economic disruption on financial auditing mission, together with assessing and reporting fraud and going concern risk is an important contribution to risk literature. Idea: The article examines the impact of the Lebanese crisis on financial auditing mission, mainly during assessing and reporting fraud and going concern risk. More specifically, based on fraud triangle theory and bankruptcy theory, this study investigates the response of Lebanese financial auditors to the increase of fraud and going concern risk during crisis. Data: The questionnaire survey was used to collect responses from 239 external and internal auditors. Tools: Univariate descriptive statistics have been used to describe the respondents’ profile, the Principal Component Analysis (PCA) as a data reduction method and the Kendall’s Tau B, Anova and Logistic Regression for hypotheses testing. Findings: The empirical study suggests the presence of a significant relationship between the propagation of fraud and the going concern risk. Facing this situation, Lebanese financial auditors modified the audit reports, by issuing a going concern opinion through the adoption of a hierarchical system based on the severity of the assessed risk. Contributions: The research illustrates how regulators, shareholders and several bodies can effectively evaluate financial auditors’ roles during crisis, especially in terms of fraud and going concern risk. Additionally, the findings invite several bodies to never separate fraud from going concern principle during the evaluation of the trustworthiness of financial statements, and the overall credibility of business continuity.
研究问题:黎巴嫩危机对财务审计任务的影响是什么，主要是在评估和报告欺诈和持续经营风险方面?动机:到目前为止，关于黎巴嫩危机的学术研究仍然很少。因此，金融危机的外溢性是一个研究较少的领域。我们的目标是调查金融和经济动荡对财务审计任务的影响，以及评估和报告欺诈和持续经营风险，这是对风险文献的重要贡献。观点:本文考察了黎巴嫩危机对财务审计任务的影响，主要是在评估和报告欺诈和持续经营风险方面。更具体地说，本研究基于欺诈三角理论和破产理论，探讨黎巴嫩财务审计师在危机中对欺诈和持续经营风险增加的反应。数据:采用问卷调查的方式，收集了239名外部和内部审计师的反馈。工具:单变量描述性统计用于描述受访者的概况，主成分分析(PCA)作为数据缩减方法，Kendall ' s Tau B, Anova和Logistic回归用于假设检验。研究发现:实证研究表明，舞弊传播与持续经营风险之间存在显著关系。面对这种情况，黎巴嫩财务审计员修改了审计报告，通过采用基于评估风险严重程度的等级制度，发表了持续经营意见。贡献:该研究说明了监管机构、股东和几个机构如何有效地评估金融审计师在危机期间的角色，特别是在欺诈和持续经营风险方面。此外，调查结果要求一些机构在评估财务报表的可信度和业务连续性的整体可信度时，永远不要将欺诈与持续经营原则分开。
{"title":"Financial auditing during crisis: Assessing and reporting fraud and going concern risk in Lebanon","authors":"K. Feghali, Reine Najem, B. Metcalfe","doi":"10.24818/jamis.2022.04004","DOIUrl":"https://doi.org/10.24818/jamis.2022.04004","url":null,"abstract":"Research Question: What is the impact of the Lebanese crisis on the financial auditing mission, mainly during assessing and reporting fraud and going concern risk? Motivation: So far, the academic research covering the Lebanese crisis is still rare. Hence, the spillover of the financial distress is an under researched area. Our aim to investigate the impact of financial and economic disruption on financial auditing mission, together with assessing and reporting fraud and going concern risk is an important contribution to risk literature. Idea: The article examines the impact of the Lebanese crisis on financial auditing mission, mainly during assessing and reporting fraud and going concern risk. More specifically, based on fraud triangle theory and bankruptcy theory, this study investigates the response of Lebanese financial auditors to the increase of fraud and going concern risk during crisis. Data: The questionnaire survey was used to collect responses from 239 external and internal auditors. Tools: Univariate descriptive statistics have been used to describe the respondents’ profile, the Principal Component Analysis (PCA) as a data reduction method and the Kendall’s Tau B, Anova and Logistic Regression for hypotheses testing. Findings: The empirical study suggests the presence of a significant relationship between the propagation of fraud and the going concern risk. Facing this situation, Lebanese financial auditors modified the audit reports, by issuing a going concern opinion through the adoption of a hierarchical system based on the severity of the assessed risk. Contributions: The research illustrates how regulators, shareholders and several bodies can effectively evaluate financial auditors’ roles during crisis, especially in terms of fraud and going concern risk. Additionally, the findings invite several bodies to never separate fraud from going concern principle during the evaluation of the trustworthiness of financial statements, and the overall credibility of business continuity.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75147449","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 : 2022-12-30DOI: 10.24818/jamis.2022.04005
Michalis Bekiaris, Antonia Markogiannopoulou
Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010). Extensive efforts are made for convergence between Government Accounts (GA) and National Accounts (NA) under accounting standards. Design/methodology/approach: This study investigated the quality of governmental NA, in the context of ESA 2010, from 1999 through 2019, using relative value relevance models of long-term government bond yields. Findings: i) The accrual accounting framework ESA2010 generates value relevant (thus qualitative) NA financial reporting in EU member states and the United Kingdom (UK); ii) The financial variables that better interpret bonds’ return, thus governments’ necessity to borrow money, are showcased; iii) The usefulness of the ESA2010 conceptual framework for decision and policy making process considering that the accrual accounting basis fosters the financial reporting quality, is demonstrated; iv) The quality results set the premise for further discussion for the harmonization and alignment process of accounting standardisation with the ESA2010 accrual accounting framework as a resource for policy and decision making. Limitations: The methodology of value relevance models that is employed to assess the governmental statistical reporting quality with the ESA2010 accrual accounting framework is a private sector technique. Originality: This study contributes theoretically as it fosters the quality of accrual accounting basis. It moreover provides an empirical and practical contribution by introducing relative value relevance econometric models that provide stakeholders with reliable information on the financial position and performance of the government. It showcases significant financial variables and coefficients of statistical reporting for each government. With its value relevant results, it supports evidence-based decision making, allows comparisons between EU governments and the UK, and contributes to increased transparency and accountability.
{"title":"Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation","authors":"Michalis Bekiaris, Antonia Markogiannopoulou","doi":"10.24818/jamis.2022.04005","DOIUrl":"https://doi.org/10.24818/jamis.2022.04005","url":null,"abstract":"Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010). Extensive efforts are made for convergence between Government Accounts (GA) and National Accounts (NA) under accounting standards. Design/methodology/approach: This study investigated the quality of governmental NA, in the context of ESA 2010, from 1999 through 2019, using relative value relevance models of long-term government bond yields. Findings: i) The accrual accounting framework ESA2010 generates value relevant (thus qualitative) NA financial reporting in EU member states and the United Kingdom (UK); ii) The financial variables that better interpret bonds’ return, thus governments’ necessity to borrow money, are showcased; iii) The usefulness of the ESA2010 conceptual framework for decision and policy making process considering that the accrual accounting basis fosters the financial reporting quality, is demonstrated; iv) The quality results set the premise for further discussion for the harmonization and alignment process of accounting standardisation with the ESA2010 accrual accounting framework as a resource for policy and decision making. Limitations: The methodology of value relevance models that is employed to assess the governmental statistical reporting quality with the ESA2010 accrual accounting framework is a private sector technique. Originality: This study contributes theoretically as it fosters the quality of accrual accounting basis. It moreover provides an empirical and practical contribution by introducing relative value relevance econometric models that provide stakeholders with reliable information on the financial position and performance of the government. It showcases significant financial variables and coefficients of statistical reporting for each government. With its value relevant results, it supports evidence-based decision making, allows comparisons between EU governments and the UK, and contributes to increased transparency and accountability.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"119 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77734677","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 : 2022-12-30DOI: 10.24818/jamis.2022.04008
Vu Nguyen Manh Hoai
This letter’s main objective is to provide a unique insight into an application of the “pitching research” framework by Faff (2015,2021). In particular, it shows how the framework can be useful to help young researchers write concise academic literature even after they have come up with their own ideas. To further explore this claim, the author offers a personal reflection on how to use the framework to summarise a twenty-page-long research proposal down to a one-thousand-word summary which ended up winning him the 2022 InSPiR2eS Global Pitching Research Competition.
{"title":"How can the pitching research framework assist in summarising and presenting research ideas? A research pitching competition story","authors":"Vu Nguyen Manh Hoai","doi":"10.24818/jamis.2022.04008","DOIUrl":"https://doi.org/10.24818/jamis.2022.04008","url":null,"abstract":"This letter’s main objective is to provide a unique insight into an application of the “pitching research” framework by Faff (2015,2021). In particular, it shows how the framework can be useful to help young researchers write concise academic literature even after they have come up with their own ideas. To further explore this claim, the author offers a personal reflection on how to use the framework to summarise a twenty-page-long research proposal down to a one-thousand-word summary which ended up winning him the 2022 InSPiR2eS Global Pitching Research Competition.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90807543","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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