We study the evolution of offshore renminbi trading between 2016 and 2019. The diffusion behaviour of offshore renminbi trading during this period is different from the one between 2013 and 2016. The geographical diffusion process displayed in the 2016-2019 period, in addition to the previously...

The main purpose of this article is to review the effect of a model to explain the effective factors in the success of strategic planning in Iranian Offshore Engineering & Construction Company (IOEC). The research, as it uses questionnaires, is a descriptive survey, and as all the goals of this...

Under the OVDP, these penalties were all eliminated in exchange for its one-size-fits-all approach. For most taxpayers, the flexibility of the new guidance will likely result in an overall increase to the cost of making a voluntary disclosure. This was likely the intent of the IRS as it would be...

We illustrate the importance of law and regulation using firms incorporated in offshore financial centers (OFCs) that promise an efficient institutional environment but can also enable expropriation of minority shareholders. We find SEC action is more likely for these firms, which is consistent...

Australia's offshore detention regime has been the subject of numerous attempts to seek accountability for harm caused to detainees using legal and other avenues in Australia. This Article examines recent strategic litigation actions against the Australian government and the corporate...

We examine how Chinese and US macro announcements affect the volatilities of Chinese renminbi (RMB) onshore (CNY) and offshore (CNH) exchange rates. We find that RMB exchange rates will generally become more stable if either China or US display better economic performance than expectation and...

The debate about offshoring has been a part of both academic literature and mainstream news media for the last two decades. Recently, re-shoring has also been gaining popularity in academic and news media circles. On one side of the debate is the argument that offshoring business operations is...

Purpose – The purpose of this paper is to critically examine the multinational oil companies' (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on women involved in offshore and...