This paper examines and compares the dividend policies of American depository receipt (ADR) firms and U.S. firms and identifies the factors that determine these policies for both types of companies. We find that ADR firms have higher dividend yields than U.S. firms, while U.S. firms have higher...

The OECD project against BEPS has brought and initiated many changes - among others, in the OECD Transfer Pricing Guidelines. To react and respond to changes in the current business environment, a new chapter for transfer pricing in financial transactions has also been introduced (namely chapter...

A lot of previous research studied the relationship between audit committee quality and the financial performance of conventional banks before and during the subprime crisis, whereas some other investigations analyzed the same association in the framework of Islamic banks. However, no study has...

Purpose: The purpose of this paper is to examine whether cross-country differences in pensionable age explain such differences in economic activity of people at near-retirement age. Design/methodology/approach: The empirical study uses regression models for macro-panel encompassing 21 European...

Objective: The study aimed to identify the marketing determinants of SMEs’ innovation ambidexterity and explore this phenomenon in the firms from a post-transition Polish market. Specifically, market-sensing capability, entrepreneurial marketing orientation, and marketing strategies were...

Social Network Theory and methods have emerged as pivotal tools for dissecting intricate interdisciplinary issues in rural communities. This study aims to systematically delineate the application characteristics and trends of Social Network Analysis (SNA) in rural community research. Using a...

A cross-country comparative analysis of corporate governance structures and financial performance of publicly listed companies in Singapore and Vietnam, covering a four-year period from 2008 to 2011, is undertaken in this study. More specifically, the similarities and differences in the...

Purpose - The major marine functional zoning plan (MMFZP) and marine functional zoning (MFZ) are two important kinds of marine spatial planning (MSP) in China. Their developing and implementation are integral to rational marine utilization and sustainable marine development. The purpose of this...