Results 81 to 90 of about 308,456 (287)

A Proposed Legal Framework for a Comprehensive Free Trade and Investment Agreement Between Canada and the United States [PDF]

, 1984
This Article examines some of the more recent problems involving Canadian-Unites States trade, and proposes a legal framework within which to formulate a comprehensive trade and investment ...
Aronson, Saul
core   +1 more source

Revisiting the Impact of Foreign Direct Investment on Crime: A Global Analysis

International Studies of Economics, EarlyView.
ABSTRACT Drawing upon extensive literature on Foreign Direct Investment (FDI) spillovers, we hypothesize that FDI inflow represents a double‐edged sword with respect to crime in host countries. On one hand, FDI can contribute to economic growth and social well‐being by infusing capital and knowledge into the host countries, thereby potentially ...
Yuan Chen, Zheming Liang, Ciqiao Wang, Zhengle Xu   +3 more
wiley   +1 more source

THE TAXATION OF UNDISTRIBUTED INCOME EARNED BY CONTROLLED FOREIGN CORPORATIONS

, 1977
Denis Crevier
openalex   +2 more sources

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

The international tax law of Controlled Foreign Corporation rules and their influence on multinational companies' behaviour

, 2021
Axel Prettl
openalex   +1 more source

From Empire to Aid: Analysing Persistence of Colonial Legacies in Foreign Aid to Africa

Journal of International Development, EarlyView.
ABSTRACT For decades now, Western development agencies and donors have been castigated for their colonial biases in providing aid to Africa. It is well established that donors provide considerably more foreign aid to their former colonies relative to other countries.
Swetha Ramachandran
wiley   +1 more source

When Does Top Management Team Diversity Matter in Large Organizations?

Journal of Organizational Behavior, EarlyView.
ABSTRACT Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization‐elaboration model, we study an 18‐year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship ...
Frances Fabian, James M. Plečnik, Shan Wang   +2 more
wiley   +1 more source

Corporate control in emerging markets: The non-linear dynamics of foreign board involvement

Corporate Ownership and Control
This study examines the complex dynamics of foreign board membership in corporate governance within 266 family-owned corporations in Indonesia and Malaysia. By employing multiple regression analysis, we have determined a turning point in the level of foreign board representation.
Yunita Anwar, Martin Mulyadi
openaire   +1 more source

Second‐Order Between‐Supplier Learning

Journal of Operations Management, EarlyView.
ABSTRACT Substantial empirical evidence shows that suppliers in emerging economies can enhance their technological capabilities through direct learning from technologically advanced foreign competitors. However, suppliers in emerging markets may struggle to learn directly from knowledge about competitors’ products that are not widely available on the ...
Lisha Liu, Xianwei Shi, Guangzhi Shang
wiley   +1 more source

Tax And Accounting Implications In The Termination Of An Investment In A Controlled Foreign Corporation.

, 1975
John L. Kramer
openalex   +1 more source