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Articles 1 - 8 of 8
Full-Text Articles in Business
Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Relation Between Auditor Quality And Corporate Tax Aggressiveness: Implications Of Cross-Country Institutional Differences, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry combination, we find strong evidence that auditor quality is negatively associated with the likelihood of tax aggressiveness, even after controlling for other institutional determinants such as home-country tax system characteristics. We also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor litigation …
How China's Firms Use Analysts To Communicate Externally, Singapore Management University
How China's Firms Use Analysts To Communicate Externally, Singapore Management University
Perspectives@SMU
Chinese companies face a dilemma. They need to straddle two worlds - there’s the old China where business is still conducted on a “who you know” basis, and the emerging world of financial markets, regulations and transparency, says Professor T.J. Wong, Choh-Ming Li Professor of Accountancy and Director of Centre for Institutions and Governance at the Chinese University of Hong Kong (CUHK) Business School.
Tapping The Power Of Local Knowledge: A Local-Global Interactive Perspective, Shenxue Li, Mark Easterby-Smith, Majorie A. Lyles, Timothy Adrian Robert Clark
Tapping The Power Of Local Knowledge: A Local-Global Interactive Perspective, Shenxue Li, Mark Easterby-Smith, Majorie A. Lyles, Timothy Adrian Robert Clark
Research Collection Lee Kong Chian School Of Business
Existing theories of international business and strategy do not fully explain how local knowledge disadvantage faced by foreign investors can be mitigated. We conducted an in-depth qualitative study into four MNCs to investigate the micro-processes of how they generated value from their dispersed sources of local knowledge in China. The results suggest an interactive model: that MNCs employed management processes encompassing three strategically interconnected efforts—global knowledge penetration, local-global knowledge blending, and local-global knowledge integration. The model highlights the interplay between global and local knowledge and challenges extant research that solely focuses on the transfer of either home-based or local knowledge.
Experience And Fdi Risk-Taking: A Microfoundational Reconceptualization, Peter J. Buckley, Liang Chen, L. Jeremy Clegg, Hinrich Voss
Experience And Fdi Risk-Taking: A Microfoundational Reconceptualization, Peter J. Buckley, Liang Chen, L. Jeremy Clegg, Hinrich Voss
Research Collection Lee Kong Chian School Of Business
Studies of how firms respond to host country risk have assigned explanatory primacy to organizational capability and managerial risk preference. The organization-level account is built on the premise that capability is a prerequisite for risk-taking while the individual-level account focuses on the managers' intrinsic behavioral attitude. Without integrating one with the other, the former is open to many alternative explanations while the latter remains only a source of heterogeneity. We propose that employing the microfoundations approach can address the limitations of each account and yield a fuller understanding of FDI risk-taking. Drawing upon behavioral decision theory and the concept of …
Bringing Down The Temperature, Singapore Management University
Bringing Down The Temperature, Singapore Management University
Perspectives@SMU
Governments have signed the Paris Agreement to address climate change. Businesses and individuals can play their part to keep the momentum going
How Do We Adopt Multiple Cultural Identities? A Multidimensional Operationalization Of The Sources Of Culture, Badri Zolfaghari, Guido Mollering, Timothy Adrian Robert Clark, Graham Dietz
How Do We Adopt Multiple Cultural Identities? A Multidimensional Operationalization Of The Sources Of Culture, Badri Zolfaghari, Guido Mollering, Timothy Adrian Robert Clark, Graham Dietz
Research Collection Lee Kong Chian School Of Business
Given the shortcomings of unidimensional accounts of culture that are based on nationality, this paper builds on and steps beyond current multidimensional conceptualizations of culture in order to provide first empirical evidence for a multidimensional operationalization of culture. It shows the multiple and simultaneous sources of cultural values (i.e., Family, Nationality, Urban/Rural Background, etc.) that individuals draw from in order to behave in accordance with their social setting. This contributes to our understanding of how and when individuals adopt multiple cultural identities. As the first attempt to operationalize the 'mosaic' framework of culture proposed by Chao and Moon (2005), this …
The Effects Of Within-Country Linguistic And Religious Diversity On Foreign Acquisitions, Douglas Dow, Ilya Cuypers, Gokhan Ertug
The Effects Of Within-Country Linguistic And Religious Diversity On Foreign Acquisitions, Douglas Dow, Ilya Cuypers, Gokhan Ertug
Research Collection Lee Kong Chian School Of Business
This article explores how within-country diversity of both language and religion influences the ownership structure of foreign acquisitions. Commentators have acknowledged the potential importance of “within-country diversity,” but to date this issue has received minimal empirical attention. We propose that diversity plays two distinct roles. Namely, diversity within the host country may be an additional source of behavioral uncertainty and information asymmetry, over and above the effects arising from cross-national differences. Moreover, diversity within the home country may increase the cognitive complexity of the decision makers, moderating the firm’s response to the distance and diversity of the host country. Results …
Corporate Reorganisation Of China’S Listed Companies: Winners And Losers, Zinian Zhang
Corporate Reorganisation Of China’S Listed Companies: Winners And Losers, Zinian Zhang
Research Collection Yong Pung How School Of Law
This article is the first empirical study investigating the corporate reorganisation of Chinese domestically-listed companies. Through examining these cases, it challenges the assertion made by most of these corporate reorganisation plans and by Chinese state-run media reports that creditors and general public shareholders were the major beneficiaries. Through an analysis of the data generated from all forth-three such cases, this articles reveals that: First, unsecured creditors could have, on average, received 61.37% more of their claims if the fundamental value distribution principle, the absolute priority norm, could have been complied with in these reorganisations; Second, if the general-public-shareholder-protection scheme issued …