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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...
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作者：Lopes, Teresa da Silva; Casson, Mark; Jones, Geoffrey
作者单位：University of York - UK; University of Reading; Harvard University
摘要：This article engages in a methodological experiment by using historical evidence to challenge a common misperception about internalization theory. The theory has often been criticized for maintaining that it assumes a hierarchically organized MNE based on knowledge flowing from the home country. This is not an accurate description of how global firms operate in recent decades, but this article shows it has never been true historically. Using longitudinal data on individual firms from the ninet...
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作者：Hu, Helen Wei; Cui, Lin; Aulakh, Preet S.
作者单位：University of Melbourne; Australian National University; York University - Canada
摘要：Business groups emerged in developing economies through direct or indirect support from the state in order to overcome a variety of institutional voids and/or to further state objectives of economic growth. However, the efficacy of this organizational form and its associated governance structures have been debated given the dual possibility of business groups to allocate resources among its affiliates for cross-subsidization or winner-picking. We argue that elements of the institutional enviro...
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作者：Fischer, Ronald; Ferreira, Maria Cristina; Van Meurs, Nathalie; Gok, Kubilay; Jiang, Ding-Yu; Fontaine, Johnny R. J.; Harb, Charles; Cieciuch, Jan; Achoui, Mustapha; Mendoza, Ma Socorro D.; Hassan, Arif; Achmadi, Donna; Mogaji, Andrew A.; Abubakar, Amina
作者单位：Victoria University Wellington; Universidade Salgado de Oliveira; Middlesex University; Minnesota State Colleges & Universities; Winona State University; National Chung Cheng University; Ghent University; American University of Beirut; University of Zurich; Arab Open University-Kuwait; Rutgers University System; Rutgers University New Brunswick; International Islamic University Malaysia; Benue State University; Pwani University
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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...
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作者：Buckley, Peter
作者单位：University of Leeds
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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...
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作者：Vora, Davina; Martin, Lee; Fitzsimmons, Stacey R.; Pekerti, Andre A.; Lakshman, C.; Raheem, Salma
作者单位：State University of New York (SUNY) System; SUNY New Paltz; Deakin University; University of Victoria; University of Queensland; University of Texas System; University of Texas Rio Grande Valley; University of London; London School Economics & Political Science
摘要：In a globally connected world, it is increasingly common for individuals to belong to and be influenced by more than one culture. Based on a critique of conceptualizations from psychology, management, marketing, anthropology, and sociology, we bring clarity and consistency to conceptualizing and measuring multiculturalism at the individual level. We propose that individual-level multiculturalism is the degree to which someone has knowledge of, identification with, and internalization of more t...
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作者：Witte, Caroline T.; Burger, Martijn J.; Ianchovichina, Elena I.; Pennings, Enrico
作者单位：Copenhagen Business School; Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam; Tinbergen Institute; Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam; The World Bank
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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...
