This paper provides a new explanation for the dominance of multinational corporations (MNCs) in international trade: after being acquired by an MNC, firms face lower entry frictions in countries in which their global parent already has a presence. We provide a model of firms’ export and import...

This paper presents a review of globalization by examining its main characteristics, types, and the advantages and disadvantages associated with each type with regard to people, firms, and nations. It synthesizes the literature and provides a structured analysis of the multifaceted impacts of...

To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....

Purpose - This study aims to understand the investments made by Indian MNCs in different tax havens to optimize their tax liabilities. The study also aims to provide insights into the conceptual framework of such practices, highlighting potential benefits and risks and providing policy...

The social performance (SP) of a firm is associated with many positive organizational outcomes. Nonetheless, little is known about the effect of the SP of a multinational enterprise (MNE) on the likelihood of cross-border acquisition completion (CBAC). Investigating the link between MNEs' SP and...

This research explores whether internationalization and the foreignness of the board of directors, two important international forces, motivate firms to issue sustainability reports in the context of Vietnam, a developing country. This study uses pooled and fixed effect multinomial logit...

The percentage of foreign born residents in the United States has steadily risen over the past half century. This increase has been even more marked for athletes where, in some cases, the foreign born percent on professional sports rosters has approached 30%. We examine the impact this rise has...

Internationale Unternehmen können durch die Verlagerung ihrer Business Development-Anstrengungen in nachhaltige regionale High Tech- & High Service-Cluster eine Verbesserung ihrer Business Development-Erfolge im Bereich innovativer nachhaltiger Geschäftsmodelle erzielen. Der vorliegende...

This article examines the relationship between implementing sustainable development measures and financial risk in the context of global companies and the recycling economy. This study uses statistics from Forbes, TIME, and Statista on 50 global companies that actively embrace sustainable...

Global firms have a higher share of female employees than domestic non-exporters. To explain this fact, this paper tests whether international trade and FDI are channels through which norms regarding gender (in)equality are transmitted from customers and investors to firms. We employ pooled...

This study investigates the relationships between causation and efectuation decision-making logics and multiple dimensions of de-internationalization among Thai manufacturing export frms. Although existing research has explored internationalization processes, the decision-making dynamics...

This paper provides an integrated analysis of multinational companies’ global production and innovation. We establish novel stylized facts using rich data on the network of production affiliates and patent activity of German multinationals. We rationalize these facts with a heterogeneous-firm...