{"id":"https://openalex.org/W2082212229","doi":"https://doi.org/10.1111/j.1468-5957.1974.tb00848.x","title":"Accounting for and Disclosure of Business Combinations","display_name":"Accounting for and Disclosure of Business Combinations","publication_year":1974,"publication_date":"1974-03-01","ids":{"openalex":"https://openalex.org/W2082212229","doi":"https://doi.org/10.1111/j.1468-5957.1974.tb00848.x","mag":"2082212229"},"language":"en","primary_location":{"id":"doi:10.1111/j.1468-5957.1974.tb00848.x","doi":"https://doi.org/10.1111/j.1468-5957.1974.tb00848.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1974.tb00848.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 & 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/A5007251834","display_name":"T. A. LEE","orcid":"https://orcid.org/0009-0004-4196-1243","observed_orcids":["https://orcid.org/0009-0004-4196-1243"]},"institutions":[{"id":"https://openalex.org/I146655781","display_name":"University of Liverpool","ror":"https://ror.org/04xs57h96","country_code":"GB","type":"education","lineage":["https://openalex.org/I146655781"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"T. A. LEE","raw_affiliation_strings":["Professor of Accounting, University of Liverpool"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Professor of Accounting, University of Liverpool","institution_ids":["https://openalex.org/I146655781"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5007251834"],"corresponding_institution_ids":["https://openalex.org/I146655781"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":13.7685,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.97039031,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":94},"biblio":{"volume":"1","issue":"1","first_page":"1","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6338000297546387,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6338000297546387,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.3495999872684479,"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/T10019","display_name":"Corporate Finance and Governance","score":0.003599999938160181,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business-combinations","display_name":"business combinations","score":0.9980000257492065},{"id":"https://openalex.org/keywords/mergers-and-acquisitions","display_name":"mergers and acquisitions","score":0.7599999904632568},{"id":"https://openalex.org/keywords/disclosure","display_name":"disclosure","score":0.3490000069141388},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7590000033378601},{"id":"https://openalex.org/keywords/disposal","display_name":"disposal","score":0.5989999771118164},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6299999952316284},{"id":"https://openalex.org/keywords/uk-firms","display_name":"UK firms","score":0.47099998593330383}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7521295547485352},{"id":"https://openalex.org/C2780598303","wikidata":"https://www.wikidata.org/wiki/Q65921492","display_name":"Flexibility (engineering)","level":2,"score":0.6597852110862732},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5410131216049194},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3316503167152405},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31076446175575256},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.12616991996765137}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1468-5957.1974.tb00848.x","doi":"https://doi.org/10.1111/j.1468-5957.1974.tb00848.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-5957.1974.tb00848.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 & Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W5042268","https://openalex.org/W605440288","https://openalex.org/W634623382","https://openalex.org/W1975732572","https://openalex.org/W2023893196"],"related_works":["https://openalex.org/W4230293585","https://openalex.org/W1923914680","https://openalex.org/W2012563294","https://openalex.org/W4312927909","https://openalex.org/W6990234872","https://openalex.org/W2107485447","https://openalex.org/W2082464754","https://openalex.org/W2057768877","https://openalex.org/W2602420063","https://openalex.org/W1604019724"],"abstract_inverted_index":{"Based":[0],"upon":[1],"an":[2],"extensive":[3],"analysis":[4],"of":[5,10,13,25,27,40],"the":[6,14,23,33],"published":[7],"financial":[8],"reports":[9],"one":[11],"hundred":[12],"largest":[15],"companies":[16],"in":[17,48],"Britain,":[18],"this":[19],"paper":[20],"comments":[21],"on":[22],"degree":[24],"disclosure":[26],"business":[28],"combinations":[29],"and":[30],"disposals":[31],"during":[32],"last":[34],"decade.":[35],"It":[36],"reveals":[37],"a":[38,45],"situation":[39],"significant":[41],"variability,":[42],"apparently":[43],"requiring":[44],"radical":[46],"change":[47],"approach":[49],"from":[50],"almost":[51],"complete":[52],"flexibility":[53],"to":[54],"rational":[55],"uniformity.":[56]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}