Download or read book Multinationality Earnings Efficiency and Market Considerations written by Ahmed Riahi-Belkaoui and published by Bloomsbury Publishing USA. This book was released on 2001-12-30 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.
Download or read book Introduction to Business written by Lawrence J. Gitman and published by . This book was released on 2023-05-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Multinationals in Canada Theory Performance and Economic Impact written by A.M. Rugman and published by Springer Science & Business Media. This book was released on 2013-03-09 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multinational enterprises have become one of the distinctive institutions of our times. Controversy over their economic and political effects, and over appropriate public policy responses, has become common in home and host countries and in international agencies. Much of this debate is reminiscent of the role of large corporations generally, particularly in their interregional and intergroup effects. The multinational setting, however, would have raised distinctive issues even apart from the strong surges of nationalism and anti-imperialism which have marked recent history. Canada has a long and unusual experience with such enterprises. Foreign control of capital in the nonfinancial industries (manufacturing, petroleum and gas, other mining and smelting, utilities, merchandising) was already 20 percent in 1930 and 25 percent in 1948. It rose to 36 percent by the late 1960s, but has since receded to about 30 percent. In 1975, fully 55 percent of the capital in manufacturing was controlled outside Canada, as was 72 per cent of that in petroleum and gas, and 58 percent in other mining. These figures exceed those of other developed countries, although there have been striking increases in recent decades. About 80 percent of the direct invest ment capital in Canada is from the United States. Recently, Canadians have xi xii FOREWORD become aware of a surge of Canadian direct investment abroad, which on a flow basis has exceeded inflows (exclusive of retained earnings) for most of the 1970s.
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Download or read book How to Read a Balance Sheet written by International Labour Office and published by . This book was released on 1966 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Multinational Companies in Low Income Markets written by Dina Badry and published by Springer Science & Business Media. This book was released on 2009-10-15 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: “Alleviating poverty through the pursuit of profit” has become a catch phrase for many entrepreneurs and business people who started to focus their businesses on the lower incomes segments of the population at the “Base of the Pyramid” (BOP). Despite such business interests, there is, as yet, insufficient theoretical and empirical work done in this emerging field. Social embeddedness, which facilitates the leveraging of local knowledge and expertise and the earning of the trust of the local people, is deemed essential for the successful implementation of a BOP strategy. What does social embeddedness mean? What does it entail for the businesses? How should businesses be embedded in the local networks? Dina Badry seeks to answer these questions in her excellent dissertation through her conceptualization and empirical research which examines the different strategic intentions of business units operation at the BOP level and their potential network partners, following social network theory. I have little doubt that this study has contributed to our understanding of social embeddedness and will prove itself to be invaluable for academics as well as practitioners. Prof. Dr. Li-Choy Chong VII Acknowledgements Writing this dissertation has been a significant academic and personal challenge in my life. Fortunately, I have received invaluable support, patience and guidance from many people to whom I want to express my sincere gratitude. I would like to thank my dissertation committee, Prof. Dr. Li-Choy Chong and Prof. Dr.
Download or read book Analyse de Politiques written by and published by . This book was released on 1982 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Allocation of Multinational Business Income Reassessing the Formulary Apportionment Option written by Richard Krever and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
Download or read book Multinationals and Economic Development Routledge Library Editions International Business written by James C.W. Ahiakpor and published by Routledge. This book was released on 2008-02-20 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1990. Routledge is an imprint of Taylor & Francis, an informa company.
Download or read book Multinationals Technology and Localization in Automotive Firms in Asia written by Rajah Rasiah and published by Routledge. This book was released on 2013-10-18 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: East Asia has led rapid economic growth in the last few decades with India joining them over the last five years. Automotive parts manufacturers have been an important component of domestic production in all these economies. Experts with several years of multi-disciplinary research experience on the field examine the actual and potential technological and localization implications of MNC operations in East Asia and India. The rich collection of country experiences are both original and incisive. This volume includes: Case studies from China, Japan, India, Thailand and Malaysia A study of the role of multinationals in Asian technology building An examination of the growing Chinese automobile sector Featuring leading academics from across Asia, this title is essential reading for those studying industrial growth in the continent's major economies.
Download or read book Routledge Library Editions Multinationals written by Various Authors and published by Taylor & Francis. This book was released on 2022-07-30 with total page 2186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The volumes in this set, originally published between 1955 and 1993, draw together research by leading academics in the area of multinationals and provides a rigorous examination of related key issues. The volumes examine foreign investment and currency translation, environmental control issues and the impact of multinationals on the British economy. This set will be of particular interest to students of business studies.
Download or read book Multinational Corporations in Brazil and Mexico written by Richard S. Newfarmer and published by . This book was released on 1975 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CSR and Climate Change Implications for Multinational Enterprises written by John R. McIntyre and published by Edward Elgar Publishing. This book was released on 2018-07-27 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multinational economic actors, particularly corporations, play a defining role in the response to the climate change or warming debate and the emerging scientific consensus. This book describes, explains, and predicts how multinational firms will rise to the multiple challenges posed by global climate issues and the organizational and behavioral various responses of the international corporate community. It focuses on three core research and learning objectives. Firstly, it develops the core idea that multinational enterprises cannot implement meaningful sustainability initiatives without an appropriate governance system and corporate culture. Building on this notion, it addresses the question of environmental sustainability across select industry sectors, such oil and banking. Finally, drawing on a diverse range of contributing experts, it presents select best practices such as the opportunities arising from smart technologies implementation to achieve symbiotic industrial relationships, directed particularly towards the ecological environment of these firms’ transborder operations and global reach.
Download or read book Multinational Enterprises in Asian Development written by Premachandra Athukoralge and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: A remarkable product of analytical formulation, data disaggregation and methodological rigour. Anthony P. D Costa, Pacific Affairs Cross-border investment is a key driver of the globalisation process and multinational enterprises a key driver of productivity growth. This new book offers a comprehensive and informed evaluation of the role of multinationals in the world s fastest growing region. The book will not only be of interest to researchers and students, but also to analysts in the policy making community. David Greenaway, University of Nottingham, UK This volume offers a wealth of information and insights into the roles of multinational enterprises in shaping recent economic developments in East and South Asia. These direct investments, which are now the dominant source of finance for the developing regions globally, are generally welcomed today, though this was untrue earlier. However, the cases in this volume draw out ways and contexts in which the greatest advantage may be sought from these capital inflows. Robert E.B. Lucas, Boston University, US Foreign direct investment by MNCs, once considered the bane of developing countries, is today a leading indicator of their relative success. The reality is more complicated, however, as this fresh assessment of the role of MNCs in Asia explains clearly and persuasively. This study is a major contribution to literature on the role of MNCs in developing countries, drawing heavily on the author s own original research on foreign direct investment in several Asian countries. What is the role of MNCs in developing countries and how has it changed over the past two decades? What are the cost and benefits to host developing countries of MNCs direct investment? What measures should developing countries take to attract MNCs? This book provides clear and convincing answers to these questions based on the kind of rigorous empirical analysis for which the author is renowned. James Riedel, The Johns Hopkins University School of Advanced International Studies, US This book takes a fresh look at unresolved issues associated with the role of multinational enterprises and foreign direct investment in economic development in light of the experiences of developing countries in Asia. Each chapter presents a self-contained treatment of a specific theme relating to the developmental implications of MNEs, encompassing the current state of the debate, and relevant theory and policy implications. The key aspects of MNE-development interface covered in the book include expansion of manufacturing exports, global integration through international fragmentation of production, research and development, productivity growth, susceptibility to and recovery from financial crises, macroeconomic adjustment and international competitiveness, and economic transition from plan to market. Multinational Enterprises in Asian Development will prove a valuable reference tool for academics, researchers and students focusing on trade, development and international business. Professional economists and policy makers wishing to broaden their understanding of the role of MNEs as an integral part of the international development policy will also find much to interest them in this book.
Download or read book Multinational Enterprises the Law written by Peter T. Muchlinski and published by Oxford University Press. This book was released on 2007-07-12 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Multinational Enterprises and the Law presents the only comprehensive contemporary and interdisciplinary account of the various techniques used to regulate multinational enterprises (MNEs) at the national, regional and multilateral levels. In addition it considers the effects of corporate self-regulation upon the development of the legal order in this area. Split into four parts the book firstly deals with the conceptual basis for MNE regulation, explaining the growth of MNEs, their business and legal forms and the relationship between them and the effects of a globalising economy and society upon the evolution of regulatory agendas in the field. Part II covers the main areas of economic regulation including the limits of national and regional jurisdiction over MNE activities, controls, and liberalization of entry and establishment, tax, company, and competition law. Part III introduces the social dimension of MNE regulation covering labour rights, human rights, and environmental issues, and Part IV deals with the contribution of international law and organizations to MNE regulation and to the control of investment risks, covering the main provisions found in international investment agreements and their recent interpretation by international tribunals.
Download or read book OECD Sovereign Borrowing Outlook 2021 written by OECD and published by OECD Publishing. This book was released on 2021-05-20 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
