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作者：Gaur, Ajai S.; Ma, Xufei; Ding, Zhujun
作者单位：Rutgers University System; Rutgers University Newark; Rutgers University New Brunswick; Chinese University of Hong Kong; University of Reading
摘要：What drives the outward foreign direct investments (OFDIs) by emerging market firms (EMFs)? Drawing on a strategy tripod framework, this article proposes a theoretical model to predict OFDI by EMFs from China. Specifically, we use institution-and industry-based views to examine two facets of home country environment, namely, the supportiveness from home government and unfavorableness from home industry, as important determinants of OFDI, and compare the relative strength of these effects. Furt...
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作者：Akamah, Herita; Hope, Ole-Kristian; Thomas, Wayne B.
作者单位：University of Nebraska System; University of Nebraska Lincoln; University of Toronto; BI Norwegian Business School; University of Oklahoma System; University of Oklahoma - Norman
摘要：Multinational firms have been accused by politicians, regulators, and citizen groups of shifting profits to low-tax geographic areas. We present evidence that multinational firms with tax-haven operations tend to aggregate their geographic disclosures to a greater extent. The results are consistent with managers attempting to avoid criticism by reducing the transparency of their tax-avoidance activities. We find these results to be stronger for larger firms with higher political costs and for ...
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作者：Forsgren, Mats
作者单位：Uppsala University
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作者：Allred, Brent B.; Findley, Michael G.; Nielson, Daniel; Sharman, J. C.
作者单位：William & Mary; University of Texas System; University of Texas Austin; Brigham Young University; University of Cambridge
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作者：Scalera, Vittoria G.; Perri, Alessandra; Hannigan, T. J.
作者单位：University of Amsterdam; Universita Ca Foscari Venezia
摘要：We explore how knowledge-based connections to domestic and foreign locations affect the technological scope of firm innovations. Inspired by a blend of Economic Geography and International Business perspectives, we propose a theoretical framework that distinguishes between domestic subnational differences and cross-national spatial heterogeneity. Further, we combine the Penrosean view of managerial capabilities with the attention-based theory of the firm. Analyzing a sample of US-based firms b...
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作者：Massa, Massimo; Zhang, Lei
作者单位：INSEAD Business School; Nanyang Technological University; University of Queensland
摘要：We study how corporate hedging affects the demand of foreign institutional investors. We collect measures of foreign exchange hedging and interest rate hedging for a comprehensive sample of international companies. We document a strongly positive relationship between foreign institutional demand and corporate hedging. The effect of hedging is concentrated in the demand of non-bank-affiliated investors, whereas bank-affiliated investors are less sensitive to it. The impact of hedging on foreign...
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作者：Ramamurti, Ravi; Hillemann, Jenny
作者单位：Northeastern University; Vrije Universiteit Brussel; University of Reading
摘要：Buckley et al.'s (J Int Bus Studi 38(4): 499-518, 2007) pioneering work concluded that the determinants of outward foreign direct investment (OFDI) from China were similar to those observed in developed countries - but with a few modifications. In this commentary, we suggest continuing their effort to understand what is distinctive about Chinese multinational enterprises (CMNEs). We look for underlying explanations that are analytically useful and potentially generalizable, unlike a firm's nat...
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作者：Tung, Rosalie L.; Stahl, Guenter K.
作者单位：Simon Fraser University; Vienna University of Economics & Business
摘要：This paper takes stock of the literature on culture in International Business by looking back in terms of evaluating what we know and what we do not know; and looking forward by identifying emerging trends and outlining avenues for future research. Unresolved issues, gaps and limitations include: (1) narrow conceptualization of culture and fragmented approach to the study of culture; (2) failure to adopt a multilevel approach and insufficient attention to level of analysis; (3) insufficient at...
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作者：Koning, Miriam; Mertens, Gerard; Roosenboom, Peter
作者单位：Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam; Open University Netherlands; Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam
摘要：Today more than ever it is crucial to understand the dynamic and intricate institutional landscape that MNEs operate in. However, the drivers of institutional change are still little understood. We focus on a recent fundamental institutional change: the worldwide switch to International Financial Reporting Standards (IFRS). The switch to IFRS was unexpected and not particularly welcomed by MNEs given that most national accounting systems in the pre-IFRS period were considered to be well aligne...
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作者：Sood, Ashish; Kumar, V.
作者单位：University of California System; University of California Riverside; University System of Georgia; Georgia State University
摘要：There is scant research on the important managerial question of how to maximize returns on investments in either international business or international marketing literature. We propose and test a conceptual framework using data from a large technology manufacturer-service provider. Despite early adoption by innovators and early adopters, the early majority segment is most profitable. However, the late majority segment and the early adopters segment are the next most profitable in the develope...
