The study examines the effect of foreign ownership, corporate governance index on earning management in 169 listed companies in Vietnam from 2016 to 2020. Fuzzy-set Qualitative Comparative Analysis (fsQCA) method is used to test this relationship. The analysis results show that foreign...

The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely...

This study investigates whether strategic networks in global value chains affect the upgrade of suppliers and describes alternative ways of overcoming the barriers to such upgrades. Using a cross-national analysis, we examine the complex upgrade process for suppliers from a long-term perspective...

This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers' compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20...

Foreign companies, including transnational corporations (TNCs), have shown disloyalty toward their hosts in sub-Saharan Africa by, among other things, scaling back strategic expansion plans, closing operations, and shifting income-generating activities to different countries. Therefore, the...

This paper aims to propose a conceptual model of knowledge transfer by relating two specific personal factors of expatriate and host country national (HCN) dyads as antecedents of knowledge transfer, and mediated by social capital factors. An intensive literature review method was employed to...

The impact of innovation on every economy cannot be overemphasized. Hence, this study investigates empirically the impact of inward FDI on host firms’ innovation in Nigeria and South Africa using the World Bank Enterprise Survey dataset (WBES). In examining this relationship between FDI and...

This study was conducted to investigate the determinants of bank’s stability in an emerging country. Data were collected from the commercial banks listed on Vietnam’s Stock Exchanges over the years from 2010 to 2018. Further, the generalized method of moments (GMM) regression technique to...

This study examines the role of domestic governance quality on the relationship between Chinese foreign direct investment (FDI), domestic investment, and African countries’ economic growth. The study utilized a larger dataset of Chinese FDI to 44 African countries applying the two-step system...

There is clear evidence that building infrastructure contributes to a country’s rising economy and improved well-being. Belt and Road Initiative (BRI) expansion operations are mainly designed to make the infrastructure necessary and increase physical connectivity. The purposes of this article...