{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,23]],"date-time":"2026-01-23T06:39:50Z","timestamp":1769150390891,"version":"3.49.0"},"reference-count":11,"publisher":"Informa UK Limited","issue":"2","content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Accounting in Europe"],"published-print":{"date-parts":[[2015,7,3]]},"DOI":"10.1080\/17449480.2015.1111520","type":"journal-article","created":{"date-parts":[[2015,11,16]],"date-time":"2015-11-16T05:27:36Z","timestamp":1447651656000},"page":"223-232","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":18,"title":["Extending the Classification of European Countries by their IFRS Practices: A Research Note"],"prefix":"10.1080","volume":"12","author":[{"given":"Isabel Costa","family":"Louren\u00e7o","sequence":"first","affiliation":[]},{"given":"Raquel","family":"Sarquis","sequence":"additional","affiliation":[]},{"given":"Manuel Castelo","family":"Branco","sequence":"additional","affiliation":[]},{"given":"Cl\u00e1udio","family":"Pais","sequence":"additional","affiliation":[]}],"member":"301","published-online":{"date-parts":[[2015,11,15]]},"reference":[{"key":"CIT0001","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(00)00036-2"},{"key":"CIT0002","doi-asserted-by":"publisher","DOI":"10.1111\/1475-679X.12005"},{"key":"CIT0003","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.2010.9663390"},{"key":"CIT0004","doi-asserted-by":"publisher","DOI":"10.1080\/09638180.2011.611236"},{"key":"CIT0005","doi-asserted-by":"publisher","DOI":"10.1111\/j.1468-5957.1983.tb00409.x"},{"key":"CIT0006","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.2006.9730023"},{"key":"CIT0007","doi-asserted-by":"publisher","DOI":"10.1111\/j.1835-2561.2008.0024.x"},{"key":"CIT0008","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-6281.2011.00341.x"},{"key":"CIT0009","doi-asserted-by":"publisher","DOI":"10.1080\/00014788.2013.770644"},{"key":"CIT0010","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2013.10.001"},{"key":"CIT0011","doi-asserted-by":"publisher","DOI":"10.1111\/abac.12035"}],"container-title":["Accounting in Europe"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/17449480.2015.1111520","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2016,12,9]],"date-time":"2016-12-09T21:38:02Z","timestamp":1481319482000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.tandfonline.com\/doi\/full\/10.1080\/17449480.2015.1111520"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2015,7,3]]},"references-count":11,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2015,10,21]]},"published-print":{"date-parts":[[2015,7,3]]}},"alternative-id":["10.1080\/17449480.2015.1111520"],"URL":"https:\/\/doi.org\/10.1080\/17449480.2015.1111520","relation":{},"ISSN":["1744-9480","1744-9499"],"issn-type":[{"value":"1744-9480","type":"print"},{"value":"1744-9499","type":"electronic"}],"subject":[],"published":{"date-parts":[[2015,7,3]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"}]}}