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Full-Text Articles in Business

Exchange Rate Pass-Through Into Japanese Import Prices: Evidence At Both Bilateral And Product Levels, Channary Khun, Sokchea Lim, Hem Basnet Nov 2021

Exchange Rate Pass-Through Into Japanese Import Prices: Evidence At Both Bilateral And Product Levels, Channary Khun, Sokchea Lim, Hem Basnet

American Business Review

This study investigates the degree of the exchange rate pass-through to Japanese bilateral import prices at the product level for major Japan's trading partners (US, EU, and Asian NIEs) for a period (1998:1-2010:12) dubbed as Japan's lost decade and marked by a gradual the exchange rate appreciation against the US dollar. By considering both country and product dimensions in a unified framework, this study makes one of the first attempts to analyze the responsiveness of Japanese import prices to exchange rate movement. The empirical analysis suggests a declining exchange rate pass-through to Japanese import prices at the bilateral level in …


Evaluating The Effect Of Corporate Tax Reductions On Value Chain Sourcing Decisions, James Mohs, Arthur Galloway Jun 2019

Evaluating The Effect Of Corporate Tax Reductions On Value Chain Sourcing Decisions, James Mohs, Arthur Galloway

Accounting Faculty Publications

The objective of this paper is to evaluate the changes in the elements of the value change sensitivity model and identify if there has been a significant shift in the profitability of one country to another. Validating the work on the adjusted present value (APV) formula provided by Rainish, Mensz, and Mohs (2015), this paper analyzes how the new U.S. corporate tax rates will impact a company’s sourcing decision. Also, the value-added tax (VAT) is used in all other OECD countries, except the U.S, and therefore this will be part of the evaluation. The third variable that has a crucial …