Results 71 to 80 of about 126,773,788 (192)

Institutional Distance and the Lived Experience of Actors in the Contemporary MNC: The Role of Positionality

Human Resource Management Journal, EarlyView.
ABSTRACT International human resource management (IHRM) and its larger sibling of international business (IB) have cross‐fertilized each other for many years. In this paper, we suggest that IHRM research's nuanced appreciation for new patterns of work, such as the increase in internationally integrated work processes and the emergence of global virtual
Johann Fortwengel, Tony Edwards, Gerhard Schnyder, Philipp Kern, Liudmyla Svystunova   +4 more
wiley   +1 more source

The Arm’s Length Principle, Transfer Pricing and Foreclosure under Imperfect Competition [PDF]

: This paper studies a multinational firm’s transfer price decisions in imperfectly competitive market settings. It investigates whether the firm’s optimal transfer price coincides with the arm’s length price and examines how the firm might respond if it
Wenli Cheng, Dingsheng Zhang
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Is rated debt arm's length? : evidence from mergers and acquisitions [PDF]

, 2011
In this paper we challenge the view that corporate bonds are always arm’s length debt. We analyze the effect of bond ratings on the stock price return to acquirers in M&A transactions, which tend to have significant effects on creditor wealth.
Gropp, Reint E., Hirsch, Christian, Krahnen, Jan Pieter, Gropp, Reint   +3 more
core  

Media Pluralism and Competition in the Media Sector: The Italian Experience

Yearbook of Antitrust and Regulatory Studies
In economic sectors where constitutional principles come to the fore, legislators must reconcile individual rights and freedoms with market principles, such as the arm’s length principle, and economic freedoms, particularly the freedom to conduct ...
Valeria Caforio
doaj   +1 more source

Reciprocal Tariffs and Systemic Trade Losses: Evidence From Korea, Japan, and the EU

Asia Pacific Viewpoint, EarlyView.
ABSTRACT The resurgence of U.S. protectionism, the proposal of universal reciprocal tariffs targeting major trading partners, poses systemic risks to global trade that existing bilateral analyses have not fully captured. This paper examines the economic consequences of U.S.
Noori Park, Chang Hwan Choi
wiley   +1 more source

Canada's Ethics Commissioner and the Watchdog Model of Ethics Enforcement

Canadian Public Administration, EarlyView.
Abstract Despite notable progress, the OECD recently noted that conflict of interest regulation still suffers from poor implementation and how to ensure effective enforcement of ethics rules remains an important challenge. One popular but under‐examined approach is to rely on an ethics watchdog: an independent agency with few powers that can ...
Luc Juillet
wiley   +1 more source

We Don't Settle: Decolonizing the Heritage Sector by Empowering Young People of Color

Curator: The Museum Journal, EarlyView.
ABSTRACT Decolonizing the heritage sector has taken center stage since the murder of George Floyd and the subsequent Black Lives Matter protests. There have been efforts for decades to make the sector address institutional racism and be more inclusive to racialized minorities.
Kehinde Andrews, Hannah Adereti, Aida Fofana, Tara Hilton, Kadian Pow   +4 more
wiley   +1 more source

The arm’s length principle and distortions to multinational firm organisation

, 2011
To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm’s length principle in corporate taxation and use comparable market prices to ‘correctly’ assess the value of intracompany trade and royalty income of ...
Devereux, Michael, Keuschnigg, Christian
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From Coase to culture? Visible Hands Build Equilibria

Economica, EarlyView.
Abstract This essay proposes that the classic distinction between firms and markets in Ronald Coase's 1937 paper ‘The nature of the firm’ (Economica, vol. 4, pp. 386–405) be gracefully retired, having been duly celebrated for its field‐launching contribution to organizational economics.
Robert Gibbons
wiley   +1 more source

Arm’s length intra-group finance

, 2016
Konsernin sisäisen luotonannon siirtohinnoittelu vero-oikeudessa Etuyhteyssuhteessa olevien osapuolten, esimerkiksi konserniyhtiöiden, on varmistuttava toimiensa markkinaehtoisuudesta myös keskinäisissä rahoitusjärjestelyissään.
Isomaa-Myllymäki, Anita
core