Proposes that due to the worsening business environment in Taiwan in the 1980s many manufacturing enterprises, the majority being labour‐intensive small and medium‐sized enterprises (SMEs), were moving out to other developing countries. Explores how owner managers in the Taiwanese Electronic...

Purpose – The purpose of the paper is to test the use of artificial neural networks (ANNs) as a tool in fraud detection. Design/methodology/approach – Following a review of the relevant literature on fraud detection by auditors, the authors developed a questionnaire which they distributed to...

This paper examines ownership decision of Chinese outward foreign direct investment (FDI) with a focus on the choice between a wholly owned subsidiary and a joint venture entry mode. Based on literature review and findings from our case study of ten Chinese outward investing firms, we develop a...

This paper investigates the factors determining foreign direct investment (FDI) location choices of Chinese multinational firms. We developed a conceptual framework that synthesizes traditional economic factors and institutional perspective. Then several hypotheses were developed in line with...

Based on an integrated theoretical framework of the determinants of foreign direct investment entry mode decisions, comprising the perspectives of strategic behavior, transaction costs, organizational capabilities, and institutional influence, we first conducted a pilot investigation of ten...

Do foreign banks enjoy a competitive edge in the Chinese banking market or are they disadvantaged vis-à-vis domestic banks? This is the question that the present paper seeks to answer. The issue is important since on the one hand, these banks face the challenges the liability of foreignness...