Concepedia

Multinational Enterprise Reporting

Multinational Enterprise Reporting is a formal reporting framework requiring multinational enterprises to disclose, on a country-by-country basis, key indicators of their global allocation of income, taxes paid, and economic activity, distinguishing it from consolidated financial reporting by providing tax authorities with standardized, granular data to assess transfer pricing risks and base erosion and profit shifting.

82

Publications

6.5K

Citations

164

Authors

136

Institutions

Publications per year

2017–2026

33

Variants

Country-by-country Reporting

Parents

Publications

82

Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations

Gary K. Meek, Clare Roberts, Sidney J. Gray · Journal of International Business Studies · 1995 · 1.3K citations

, , +14

Trends in sustainability reporting by the Fortune Global 250

Ans Kolk · Business Strategy and the Environment · 2003 · 612 citations

, , +15

Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises

Valentina Marano, Peter Tashman, Tatiana Kostova · Journal of International Business Studies · 2016 · 561 citations

, , +16

Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector

Ans Kolk, Seb Walhain, Susanne van de Wateringen · Business Strategy and the Environment · 2001 · 228 citations

, , +17

An empirical investigation of multinational firms' compliance with International Accounting Standards

Samir M. El‐Gazzar, Philip M. Finn, Rudy A. Jacob · The International Journal of Accounting · 1999 · 223 citations

, , +16

1–5 of 82

Authors

164

  1. SJ
    Sidney J. Gray

    The University of Sydney, Australia

    4 publications · 1.6K citations

    4

    h-index

  2. AK
    Ans Kolk

    University of Amsterdam, Netherlands

    3 publications · 850 citations

    3

    h-index

  3. TK
    Tony Kang

    University of Toronto, Canada

    2 publications · 157 citations

    2

    h-index

  4. PL
    Patrick Langetieg

    University of North Carolina at Chapel Hill, United States

    2 publications · 144 citations

    2

    h-index

  5. OH
    Ole‐Kristian Hope

    University of Toronto, Canada

    2 publications · 157 citations

    2

    h-index

1–5 of 164

Institutions

136

  1. University of Amsterdam

    Amsterdam, The Netherlands

    5 h-index

    5 publications

    926 citations

  2. Duke University

    Durham, United States

    4 h-index

    4 publications

    433 citations

  3. University of Oklahoma

    Norman, United States

    4 h-index

    4 publications

    254 citations

  4. London Business School

    London, United Kingdom

    3 h-index

    3 publications

    335 citations

  5. University of South Carolina

    Columbia, United States

    3 h-index

    3 publications

    658 citations

  6. Michigan State University

    East Lansing, United States

    2 h-index

    2 publications

    33 citations

  7. University of Arizona

    Tucson, United States

    2 h-index

    2 publications

    72 citations

  8. University of Waterloo

    Waterloo, Canada

    2 h-index

    2 publications

    31 citations

1–8 of 136

Venues

  1. SSRN Electronic Journal

    Repository · 14 publications · 546 citations

    12

    h-index

  2. Journal of International Business Studies

    JIBS · 6 publications · 2.3K citations

    6

    h-index

  3. National Tax Journal

    NTJ · 3 publications · 73 citations

    3

    h-index

  4. Journal of Accounting Research

    JAR · 3 publications · 362 citations

    3

    h-index

  5. Meditari Accountancy Research

    MEDAR · 2 publications · 138 citations

    2

    h-index

1–5