Results 121 to 130 of about 173,020 (306)
Business Strategy and the Environment, EarlyView.ABSTRACT Climate‐related risks and opportunities have become a central concern for companies as climate change increasingly affects business models, value chains, and long‐term competitiveness. However, limited evidence exists about how corporations confront the attendant practical and strategic challenges of climate‐related risk and opportunity ...
Sebastian Rhein +3 more
wiley +1 more source
TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE [PDF]
Annals of the University of Oradea: Economic Science, 2009 This paper is about how multinational enterprises choose transfer prices in the presence of differential corporate income tax rates. A transfer prince is a value placed on the goods which are traded between divisions of an organization.
Jurcau Anca Sabina +1 more
doaj
Multinationals, Access to Finance and the Exports of Private Firms in China [PDF]
Using a rich panel data set, we provide a rigorous analysis of the relationship between access to external finance, foreign direct investment and the exports of private enterprises in China.
Jun Du, Sourafel Girma
core
Business Strategy and the Environment, EarlyView.ABSTRACT As businesses are increasingly integrating circular economy (CE) principles to promote concrete sustainability actions, understanding which managerial aspects may align with this change becomes paramount. Employing a conceptual framework based on Cognitive‐Affective Personality System (CAPS) and Organizational Support theories, this study ...
Fiorenza Meucci +3 more
wiley +1 more source
SAGE OpenAs 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
Overseas R&D Activities by Multinational Enterprises: Evidence from Japanese Firm-Level Data [PDF]
This paper investigates both the determinants and the impact of overseas subsidiaries' R&D activities, using firm-level panel data for Japanese multinational enterprises.
Satoshi Shimizutani, Yasuyuki Todo
core
Retail Branding for Foreign Company Competing in the Fashion Industry ― A comparative study on house branding in Chinese market ― [PDF]
, 2017 Since China’s entry into WTO, more and more multinational enterprises have been entered Chinese market. Fashion industries, for instance, led by European and American apparel retailer, many Japanese companies have begun to pay attention to Chinese market.
苗 苗
core +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms [PDF]
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant ...
Dischinger, Matthias, Riedel, Nadine
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino +3 more
wiley +1 more source