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A Levinasian Ethics Critique of the Role of Management and Control Systems by Large Global Corporations : The General Electric/Nuovo Pignone Example
Macintosh, Norman B. - 2009
for mounting a critique of the use of management and control systems by global corporations. It provides General Electric … generic management and control systems into the firms it acquires runs afoul of a Levinasian ethics. That many large global …
Persistent link: https://www.econbiz.de/10013160457
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Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions
Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - 2007
factors. As a consequence, earnings management fails to re-allocate profits to low-tax legislations and tax base erosion seems …
Persistent link: https://www.econbiz.de/10010298471
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Transfer pricing or formula apportionment?: tax-induced distortions of multinationals' investment and production decisions
Martini, Jan Thomas; Niemann, Rainer; Simons, Dirk - 2007
For mitigating the problems of transfer pricing formula apportionment (FA) is discussed intensively. However, FA could even be more harmful than transfer pricing because income shifting would require changing economic decisions instead of just taking advantage of accounting options. We analyze...
Persistent link: https://www.econbiz.de/10010264148
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Transfer pricing or formula apportionment? : tax-induced distortions of multinationals' investment and production decisions
Martini, Jan Thomas (contributor);  … - 2007
factors. As a consequence, earnings management fails to re-allocate profits to low-tax legislations and tax base erosion seems …
Persistent link: https://www.econbiz.de/10003567124
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The impact of board internationalization on earnings management
Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - 2015
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this … literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3 … non-Nordic, foreign director is associated with significantly higher levels of earnings management. Moreover, we provide …
Persistent link: https://www.econbiz.de/10011418688
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The impact of taxation on international assignment decisions : a principal-agent approach
Martini, Jan Thomas; Niemann, Rainer - 2013
In many industries like management consulting, IT consulting, or construction highly qualified employees, i.e., experts …
Persistent link: https://www.econbiz.de/10009765514
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The impact of taxation on international assignment decisions : a principal-agent approach
Martini, Jan Thomas; Niemann, Rainer - 2013
In many industries like management consulting, IT consulting, or construction highly qualified employees, i.e., experts …
Persistent link: https://www.econbiz.de/10009763302
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
management decisions are influenced by principal agent relationships. How FA affects the demand for managerial effort is a …
Persistent link: https://www.econbiz.de/10010375838
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
management decisions are influenced by principal agent relationships. How FA affects the demand for managerial effort is a …
Persistent link: https://www.econbiz.de/10010383849
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The CCCTB option : an experimental study
Keser, Claudia; Kimpel, Gerrit; Oestreicher, Andreas - 2014
The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between...
Persistent link: https://www.econbiz.de/10010259636