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negative effect on the level of intra- and inter-organisational relationships and decision-making autonomy in foreign …
Persistent link: https://www.econbiz.de/10013027113
In a sample of large private Spanish subsidiaries, we find that the magnitude of discretionary accruals is significantly higher when the parent company is foreign than when it is local. Our tests support the thesis of recent research on earnings management strategies within multinational...
Persistent link: https://www.econbiz.de/10012969343
We study how foreign ownership relates to financial performance in a sample of large privately held Spanish subsidiaries. We find that, although foreign group subsidiaries report higher sales turnover than subsidiaries of local groups, they lose their sales advantage at the operating income...
Persistent link: https://www.econbiz.de/10012928611
In a large sample of private Spanish subsidiaries, we observe a significantly greater incidence of modified audit reports in foreign than in local group subsidiaries. Results are consistent with foreign group subsidiaries having lower incentives to avoid receiving modified audit opinions (MAOs)...
Persistent link: https://www.econbiz.de/10012928636
business opportunities. Drawing from personal industry experience, experience teaching Chinese entrepreneurs/managers in China …/Export Bank trade magazine for Chinese business practitioners and managers …
Persistent link: https://www.econbiz.de/10014046707
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that are not constituting separate legal entities. This study can be used by public decision maker to highlight fiscal …
Persistent link: https://www.econbiz.de/10014516518
Persistent link: https://www.econbiz.de/10011776068
This paper presents a structure within which to think about incorporating managerial decision models and manager’s … Aharoni’s initial research in The Foreign Investment Decision Process (1966) while incorporating his most recent call to … action around the behavioral models of managers in “Behavioral Elements in Foreign Direct Investment” (2010) …
Persistent link: https://www.econbiz.de/10014044444