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This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
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This paper studies the impact of innovation on the organizational structure. The theoretical framework predicts that a larger parental pool of knowledge raises the probability of oshoring. This holds in a national as well as an international context. However, when the producer loses territorial...
Persistent link: https://www.econbiz.de/10003952118
This paper studies the impact of innovation on the organizational structure. The theoretical framework predicts that a larger parental pool of knowledge raises the probability of offshoring. This holds in a national as well as an international context. However, when the producer loses...
Persistent link: https://www.econbiz.de/10003953947
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Using a sample of 95 German firms, the study finds general support for the traditional fits of international strategy-structure theory. Employing an information-processing perspective, the study conceptually and empirically extends existing theory (1) to address strategy-structure fit for...
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