Results 51 to 60 of about 186,584 (282)

The Impact of Auditors’ Host Country Risk Perception on MNEs’ Earnings Manipulation: Evidence From China

open access: yesSAGE Open
As critical external governance actors, auditors proactively shape cross-border regulatory outcomes. Using data from Chinese A-share listed multinational corporations from 2017 to 2023, our study analyzes text from the “Key Audit Matters” sections of ...
Hui Jiang, Daling Ren
doaj   +1 more source

Multinational Corporations and Foreign Direct Investments in Romania. Effects on the Romanian Trade [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2011
This paper focuses on the study of transnational corporations and their business development through foreign direct investments made in other countries, mostly greenfield type countries.
Catana Adina Mihaela
doaj  

The Salad Days of the EU Digital Service Tax

open access: yesIndonesian Comparative Law Review, 2019
Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU,
Adrianto Dwi Nugroho
doaj   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Corporate Initiatives: A Second Human Rights Revolution? [PDF]

open access: yes, 1995
This Essay examines the role of multinational corporations in protecting human rights around the globe. Part I analyzes the conduct of corporations, describes examples of corporations\u27 involvement in human rights violations, and discusses the merits ...
Cassel, Douglass
core   +2 more sources

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco   +2 more
wiley   +1 more source

Organizational Sensemaking Theory Perspective of Developing AI‐Driven Strategies for Sustainability Initiatives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although artificial intelligence (AI) is increasingly being touted to assist organizations, AI integration for sustainability efforts has been limited AND sporadic and tends to follow an ad hoc strategy. The existing literature therein focuses on the technological capabilities of AI, overlooking how organizations make sense of and ...
Amanda Balasooriya, Darshana Sedera
wiley   +1 more source

HOW INNOVATION IS SUPPORTED IN ROMANIAN BUSINESS UNITS OF MULTINATIONAL ORGANIZATIONS: FINDINGS FROM EXPERT INTERVIEWS [PDF]

open access: yesBusiness Excellence and Management
This research investigates how innovation is perceived, structured, and implemented within Romanian business units of multinational corporations, focusing specifically on understanding strategic, governance, cultural, and process-related factors ...
Alexandra POPESCU-ZORICA
doaj   +1 more source

The Degradation of Access‐Based Business Models: Customer Misbehavior and Shared Mobility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Access‐based services are considered one of the strategies to embed sustainability in business models. Yet, because the evolution of these business models has been overlooked, we do not know whether their promise to create triple value is sustained.
Andres Camacho, Carmen Valor
wiley   +1 more source

Asia Pacific StudiesVolume 1 Number2/ July -December2017125THE ROLE OF MULTINATIONAL CORPORATIONS IN COUNTERING TERRORISM: THE CASE OF TELEGRAM IN INDONESIA

open access: yesJurnal Asia Pacific Studies, 2017
n this globalization era, there are new emerging actors especially in international trade which is the multinational corporations (MNCs). On the other side, there is terrorism which has evolved throughout history.
Fahri S. Altakwa   +2 more
doaj  

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