{"id":"https://openalex.org/W1978897933","doi":"https://doi.org/10.1111/j.1468-5957.1984.tb00763.x","title":"A COST\u2010BENEFIT STUDY OF DISCLOSURE REQUIREMENTS FOR MULTINATIONAL CORPORATIONS","display_name":"A COST\u2010BENEFIT STUDY OF DISCLOSURE REQUIREMENTS FOR MULTINATIONAL CORPORATIONS","publication_year":1984,"publication_date":"1984-12-01","ids":{"openalex":"https://openalex.org/W1978897933","doi":"https://doi.org/10.1111/j.1468-5957.1984.tb00763.x","mag":"1978897933"},"language":"en","primary_location":{"id":"doi:10.1111/j.1468-5957.1984.tb00763.x","doi":"https://doi.org/10.1111/j.1468-5957.1984.tb00763.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1984.tb00763.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053209106","display_name":"Sharon M. McKinnon","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12912129","display_name":"Northeastern University","ror":"https://ror.org/04t5xt781","country_code":"US","type":"education","lineage":["https://openalex.org/I12912129"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"S.M. Mckinnon","raw_affiliation_strings":["The author is Associate Professor at Northeastern University, Boston, Massachusetts"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The author is Associate Professor at Northeastern University, Boston, Massachusetts","institution_ids":["https://openalex.org/I12912129"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5053209106"],"corresponding_institution_ids":["https://openalex.org/I12912129"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.30967943,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"11","issue":"4","first_page":"451","last_page":"468"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6244999766349792,"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":0.6244999766349792,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.260699987411499,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.041200000792741776,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/disclosure-requirements","display_name":"disclosure requirements","score":0.949999988079071},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.996999979019165},{"id":"https://openalex.org/keywords/cost-benefit-analysis","display_name":"cost-benefit analysis","score":0.9350000023841858},{"id":"https://openalex.org/keywords/financial-reporting-regulation","display_name":"financial reporting regulation","score":0.6949999928474426},{"id":"https://openalex.org/keywords/information-disclosure","display_name":"information disclosure","score":0.33000001311302185}],"concepts":[{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.6954311728477478},{"id":"https://openalex.org/C2778805511","wikidata":"https://www.wikidata.org/wiki/Q1713","display_name":"Citation","level":2,"score":0.6794170141220093},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.4692307114601135},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3641000986099243},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34550780057907104},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.34358668327331543},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.3282669484615326},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29833680391311646},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2830190658569336},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.27592355012893677},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.26007479429244995},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25531303882598877}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1468-5957.1984.tb00763.x","doi":"https://doi.org/10.1111/j.1468-5957.1984.tb00763.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1984.tb00763.x","pdf_url":null,"source":{"id":"https://openalex.org/S48254654","display_name":"Journal of Business Finance &amp Accounting","issn_l":"0306-686X","issn":["0306-686X","1468-5957"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Business Finance &amp; Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W387794925","https://openalex.org/W581608023","https://openalex.org/W639389353","https://openalex.org/W1027771360","https://openalex.org/W1528984971","https://openalex.org/W1580002799","https://openalex.org/W2115197025","https://openalex.org/W2316237173","https://openalex.org/W2323417515","https://openalex.org/W2328849879","https://openalex.org/W2576897040","https://openalex.org/W2942572011","https://openalex.org/W2945158878","https://openalex.org/W3146715952"],"related_works":["https://openalex.org/W1505268708","https://openalex.org/W7096815722","https://openalex.org/W2323762946","https://openalex.org/W603778834","https://openalex.org/W2049225076","https://openalex.org/W1966346957","https://openalex.org/W970253767","https://openalex.org/W2524230837","https://openalex.org/W1575956523","https://openalex.org/W4242099968"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
