Results 81 to 90 of about 126,773,788 (192)

Do Resource‐Constrained Small Private Firms Support Incumbent or Nonincumbent Factions? Evidence From Chinese Township and Village Enterprises

Economics &Politics, EarlyView.
ABSTRACT Research on corporate political strategy emphasizes firm—government engagement but largely treats governments as unitary and political alignment as stable. Drawing on stakeholder theory and the behavioral theory of the firm (BTOF), this study challenges these assumptions by examining how resource‐constrained small private firms navigate ...
Lee Li, Gongming Qian
wiley   +1 more source

Unprincipled Principals in the Accountability Chain: Autonomy and Political Control Within Tax Administration in a Developing Country Context

Financial Accountability &Management, EarlyView.
ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley   +1 more source

Revisiting the CUP method in transfer pricing: global challenges and insights from an SLR

Cogent Business & Management
More than 70% of international trade occurs within multinational groups, making transfer pricing a critical global issue. The Comparable Uncontrolled Price (CUP) method is widely regarded as the most direct reflection of the arm’s length principle, yet ...
Kartika Putri Kumalasari, Eko Ganis Sukoharsono, Lilik Purwanti, Roekhudin   +3 more
doaj   +1 more source

A Selfless Integrator or a Selfish Quasi‐Professional? Relational Tactics for Organizational Professionals’ Durable Influence

Journal of Management Studies, EarlyView.
Abstract Our study works towards a ‘sociology of organizational professionals’ by elucidating how they navigate domains dominated by occupational professionals. It shows that relational tactics impact whether organizational professionals remain limited to a periphery, become subservient to occupational professionals, or achieve durable roles.
Giovanni Radaelli, Graeme Currie, Saku Mantere   +2 more
wiley   +1 more source

"Arm’s length" principle in Lithuanian cultural policy

, 2014
Straipsnyje nagrinėjama Lietuvos kultūros politika „pagarbaus atstumo“ principo įgyvendinimo aspektu. Pirmoje straipsnio dalyje apibūdinama „pagarbaus atstumo“ principo sąvoka, apžvelgiama šio principo atsiradimo istorija ir nagrinėjama pagrindinė jo ...
Rimkutė, Audronė
core  

State De‐Orchestration of Corporate Social Responsibility: The Backlash against CSR in Brazil under the Bolsonaro Government

Journal of Management Studies, EarlyView.
Abstract Governments have become increasingly active players in corporate social responsibility (CSR), with many countries adopting more stringent regulations for firms to pursue goals not limited to profit‐making. However, more recently, some jurisdictions have seen a backlash against CSR, which implies that the state's role in CSR is reversing from ...
Alan Brejnholt, Jukka Rintamäki, Gerhard Schnyder   +2 more
wiley   +1 more source

Responsible Innovation Orientation: A Dynamic Capability for Commercialization of Emerging Technologies

Journal of Product Innovation Management, EarlyView.
ABSTRACT Academic Summary Despite growing attention to responsible innovation, extant research offers limited guidance for how firms should organize to ensure responsibility during emerging technology (ET) commercialization, a process for which the societal consequences reflect both market pressures and uncertainty. This research introduces Responsible
Tania Bucic, Gina Colarelli O'Connor
wiley   +1 more source

The Governance, Legitimacy and Efficacy of Facebook's Oversight Board: A Model for Global Tech Platforms?

Emerging Media
In May 2020, the social media giant Meta, parent company of social media platforms Facebook and Instagram, established an Oversight Board to allow some recourse to the content moderation policy of the company. The Oversight Board is an experiment in self-
Peng Hwa Ang, Sherly Haristya
doaj   +1 more source

TRANSFER PRICING AS A REGULATORY MECHANISM FOR FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN COUNTRIES WITH DIFFERENT TAX SYSTEMS: COMPARATIVE ANALYSIS

Соціально-економічні відносини в цифровому суспільстві
This article presents a comparative analysis of transfer pricing as a regulatory mechanism for enterprises engaged in foreign economic activity across countries with diverse tax systems, including the United States, the United Kingdom, Germany, China ...
Oleksandr Kuznyetsov
doaj   +1 more source

Organizing Buyer‐Side Scope 3 Governance: Sensemaking in Supply Network Decarbonization

Journal of Supply Chain Management, EarlyView.
ABSTRACT For many large manufacturers and consumer brands, most greenhouse gas emissions arise outside their own operations and within supplier networks they do not fully control. However, regulators and investors increasingly expect firms to show credible progress on reducing these emissions.
Kim Sundtoft Hald
wiley   +1 more source