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作者：Reyes-Pena, Robinson; Upadhyay, Arun; Kumaraswamy, Arun
作者单位：State University System of Florida; Florida International University
摘要：An inversion is a strategy used by multinational enterprises (MNEs) to avoid high corporate taxes in their home countries, by changing their domicile to foreign countries with lower taxes. While prior studies have focused primarily on firm-level and country-level determinants of inversions, we explore how an industry-level factor - foreign competitive pressure from industry rivals based in low-tax countries - has influenced U.S. MNEs' propensity to pursue inversions. We frame inversions as an ...
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作者：Ellimaki, Pia; Aguilera, Ruth, V; Esther Hurtado-Torres, Nuria; Alberto Aragon-Correa, J.
作者单位：University of Granada; Northeastern University; Universitat Ramon Llull; Escuela Superior de Administracion y Direccion de Empresas (ESADE)
摘要：Many institutional investors claim to be leaders in their commitment to sustainability, yet their real impact is undetermined. We look at the relationship between the presence of foreign institutional owners and the firm's environmental outcomes in terms of performance and innovation. We argue that foreign institutional owners seek to mitigate their exposure to reputational risks by encouraging their investee firms to move towards better environmental performance. However, these owners are les...
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作者：Garg, Suyash; Lin, Zhiang; Yang, Haibin
作者单位：University of Texas System; University of Texas Dallas; Chinese University of Hong Kong
摘要：Although stakeholder norms originating in developed economies influence firms' board composition, including board diversity, less is known about firms in emerging economies, specifically India. In this heterogeneous institutional context, firms' strategic choices are subject to changing institutional forces and complex social structures. Bridging the institutions-based view with the network theory, this study examines Indian MNEs' strategic choices regarding an important socio-economic diversi...
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作者：Wickert, Christopher; Van Witteloostuijn, Arjen
作者单位：Vrije Universiteit Amsterdam; University of Antwerp; Vrije Universiteit Amsterdam
摘要：In this commentary, we engage with the study by Carney, El Ghoul, Guedhami, Lu and Wang, titled Political corporate social responsibility: The role of deliberative capacity.'' Their study provides empirical support for earlier claims that deliberative capacity - the capacity of political institutions to enable diverse stakeholders to collectively assemble and voice their opinions - is an important building block to understanding the prominence or lack thereof of corporate social responsibility...
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作者：Doh, Jonathan P.; Eden, Lorraine; Tsui, Anne S. S.; Zaheer, Srilata
作者单位：Villanova University; Texas A&M University System; Texas A&M University College Station; Mays Business School; Fudan University; Arizona State University; Arizona State University-Tempe; University of Minnesota System; University of Minnesota Twin Cities
摘要：The purpose of this JIBS editorial is to outline the vision and mission of the new JIBS Societal Impact Advisory Committee (SIAC). We define societal impact as research that has potential effects outside academia, for example, on communities, economies, environments, and other actors. We propose that societal impact is especially important for international business (IB) research but also particularly challenging, given the cross-national dimensions of IB and the differing social, economic, a...
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作者：Kamoche, Ken; Wood, Geoffrey
作者单位：University of Nottingham; Western University (University of Western Ontario)
摘要：In response to Nachum et al.'s (J Int Bus Stud, 2023) call for further research in Africa by international business (IB) scholars, we argue that while IB scholars may have been slow to engage with Africa, the same cannot be said of related and IB-relevant business and management scholarship. There is already a substantial body of work on Africa in other domains of business and management scholarship - and relevant theorizing - that represents an important resource for IB scholarship. In contex...
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作者：Yu, Fei; Wu, Yanrui; Chen, Jin; Lewin, Arie Y.
作者单位：Tsinghua University; University of Western Australia; Tsinghua University; Duke University
摘要：In this paper, the term Country Strategic Patent Policy refers to the case in which the examination of foreign firms' patent applications may be deliberately manipulated by national patent offices to protect domestic firms, as a means to leapfrogging their foreign counterparts in technological strategic sectors. However, it is empirically questionable to distinguish the impact of discriminatory patent policy from the effect of the liabilities of foreignness. Therefore, international intervent...
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作者：Bu, Juan; Tang, Yinuo; Luo, Yadong; Li, Chengguang
作者单位：Indiana University System; IU Kelley School of Business; Indiana University Bloomington; Peking University Shenzhen Graduate School (PKU Shenzhen); Peking University; University of Miami; Sun Yat Sen University; Technical University of Munich
摘要：Although cross-border acquisitions (CBAs) are prevalent, many such acquisitions fail to complete. This challenge is even more profound for emerging market MNEs (EMNEs). Drawing upon the vicarious learning theory, we argue that EMNEs can learn from inbound foreign acquirers through the latter's demonstration, professional services firms, and employees. This learning mechanism enables EMNEs to better deal with the complexity and uncertainty in various stages of acquiring foreign firms, thus incr...
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作者：Bueechl, Joerg; Pudelko, Markus; Gillespie, Nicole
作者单位：Reutlingen University; Eberhard Karls University of Tubingen; University of Queensland; Eberhard Karls University of Tubingen
摘要：In this qualitative study based on 95 interviews with Chinese subordinates and their German supervisors, we inductively develop a model which advances theoretical understanding by showing how inter-cultural trust development in hierarchical relationships is the result of six distinct elements: the subordinate trustor's cultural profile (cosmopolitans, hybrids, culturally bounds), the psychological mechanisms operating within the trustor (role expectations and cultural accommodation), and conte...
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作者：Kamoche, Ken; Wood, Geoffrey
作者单位：University of Nottingham; Western University (University of Western Ontario)
