This study examines the relationship between R&D budget level and its antecedents, as well as the relationship between R&D budget level and its financial consequence. Utilizing pooled cross-sectional research designs and the Taiwanese firm data for the year 2001-2002, this study finds that...

This paper investigates current budgeting practices of Czech companies. The article aims to provide recent empirical evidence on the impact of business complexity on budgeting in the Czech Republic, with the main focus on modern budgeting methods. Despite the plethora of critical voices against...

The OECD agreement in principle on a global minimum corporate income tax – Pillar II of the BEPS project – is a major step in international tax regulation and coordination. Yet, its consequences for foreign direct investment (FDI) have received limited attention thus far. The theme chapter...