9期

最新文章

• What happened to the transnational? The emergence of the neo-global corporation AI翻译
  作者：Mees-Buss, Jacqueline; Welch, Catherine; Westney, D. Eleanor
  作者单位：University of Sydney; Massachusetts Institute of Technology (MIT)
  摘要：Bartlett and Ghoshal's transnational 'solution' for managing the MNC remains popular among scholars and practitioners alike. However, our in-depth qualitative study of Unilever, an exemplary case of a transnational, found that in the period 2000-2012 the company evolved into a very different organizational form with a distinct set of characteristics. We call this the neo-global corporation. In explaining how and why this transformation occurred, we turn to organizational evolutionary theory, a...
• Global platforms and ecosystems: Implications for international business theories AI翻译
  作者：Nambisan, Satish; Zahra, Shaker A.; Luo, Yadong
  作者单位：University System of Ohio; Case Western Reserve University; University of Minnesota System; University of Minnesota Twin Cities; University of Miami; Sun Yat Sen University
  摘要：The emergence of digital platforms and ecosystems (DPE) as a venue for value creation and capture for multinational enterprises holds considerable implications for the theory and practice of international business. In this paper, we articulate these implications by considering the dual perspectives of cross-border platforms and ecosystems - as a venue for multifaceted innovation and as multisided marketplace - and focusing on three overarching themes at the intersection of DPEs and internation...
• The structural reshaping of globalization: Implications for strategic sectors, profiting from innovation, and the multinational enterprise AI翻译
  作者：Petricevic, Olga; Teece, David J.
  作者单位：University of Calgary; University of Calgary; University of California System; University of California Berkeley
  摘要：The rapid reshaping of the global economic order requires fundamental shifts in international business scholarship and management practice. New forms of protectionist policies, new types of internationalization motives, and new tools of techno-nationalism may lead to what we call bifurcated governance at the macro-level and value chain decoupling at the micro-level. As a result, innovation networks will require novel reconfigurations. We examine the emerging constraints on multinational enterp...
• Corporate internationalization, subsidiary locations, and the cost of equity capital AI翻译
  作者：Mihov, Atanas; Naranjo, Andy
  作者单位：Federal Reserve System - USA; Federal Reserve Bank - Richmond; State University System of Florida; University of Florida
  摘要：This study examines the relationship between corporate internationalization and the cost of equity capital. We find that international diversification reduces the cost of equity. The diversification benefits are particularly strong during the 2008 financial crisis and for financially constrained firms. We also find that market-specific factors serve as important channels through which the corporate internationalization effects amplify or attenuate. Overall, our study provides support for theor...
• The rise of the digital economy: Rethinking the taxation of multinational enterprises AI翻译
  作者：Ting, Antony; Gray, Sidney J.
  作者单位：University of Sydney
  摘要：The international tax regime in relation to multinational enterprises (MNEs) is ineffective and a rethink is required. We illustrate that the tax avoidance motive of MNEs can incentivize managers to locate profits in low-tax jurisdictions without affecting the locations of their real operations. We also argue that proposals to tax shareholders and consumers rather than corporate profits face significant theoretical and practical obstacles. Finally, we extend a recently proposed model to tax MN...
• Shifting MNE taxation from national to global profits: A radical reform long overdue AI翻译
  作者：McGaughey, Sara L.; Raimondos, Pascalis
  作者单位：Griffith University; Queensland University of Technology (QUT)
  摘要：The current Separate Accounting'' taxation of corporations gives governments the right to tax the national incomes of firms operating within their borders. However, multinational and increasingly digital business models beg the question: what is national taxable income? We argue that a radical rethink of the corporate taxation - moving away from a separate taxation of national corporate income to a taxation of global corporate income allocated via Formula Apportionment'' - is long overdue. Glo...
• Foreign ownership, bank information environments, and the international mobility of corporate governance AI翻译
  作者：Fang, Yiwei; Hasan, Iftekhar; Leung, Woon Sau; Wang, Qingwei
  作者单位：Illinois Institute of Technology; Fordham University; Bank of Finland; University of Sydney; University of Edinburgh; Cardiff University; Leibniz Association; Zentrum fur Europaische Wirtschaftsforschung (ZEW)
  摘要：This paper investigates how foreign ownership shapes bank information environments. Using a sample of listed banks from 60 countries over 1997-2012, we show that foreign ownership is significantly associated with greater (lower) informativeness (synchronicity) in bank stock prices. We also find that stock returns of foreign-owned banks reflect more information about future earnings. In addition, the positive association between price informativeness and foreign ownership is stronger for foreig...
• Microfoundations in international management research: The case of knowledge sharing in multinational corporations AI翻译
  作者：Foss, Nicolai J.; Pedersen, Torben
  作者单位：Bocconi University
  摘要：Microfoundations have become an important theme in recent macro-management research. However, the international management (IM) field is an exception to this. We document the lack of attention on microfoundations in IM research by focusing on knowledge sharing - a key IM research field - which we investigate by means of a keyword-based literature study of the leading IM and general management journals. We discuss possible reasons why microfoundations have so far met with less resonance in IM r...
• Celebrating 50 Years of JIBS: Anniversary Issue and Medal Awardees AI翻译
  作者：Verbeke, Alain; Fariborzi, Hadi
  作者单位：University of Calgary; University of Reading; Vrije Universiteit Brussel; University of Sussex
• Enforcing higher labor standards within developing country value chains: Consequences for MNEs and informal actors in a dual economy AI翻译
  作者：Narula, Rajneesh
  作者单位：University of Reading
  摘要：The 2013 collapse of the Rana Plaza building in Dhaka, Bangladesh, led external stakeholders to insist on higher labor standards in apparel global value chains (GVCs). Stakeholders now expect MNEs to take 'full-chain' responsibility. However, the increased monitoring and enforcement costs of a large network of suppliers have been non-trivial. MNEs instead implement a 'cascading compliance' approach, coupled with a partial re-internalization. Elevated costs are further exacerbated in developing...