Multinationale Unternehmen unterscheiden sich in vielen Aspekten grundlegendvon nationalen Unternehmen. Aus der simultanen Tätigkeit in verschiedenen Hoheitsgebieten mitunterschiedlichen Währungen, Wirtschafts- und Rechtordnungen resultieren charakteristische Kenn-zeichen multinationaler...

Im Gegensatz zu rein national tätigen Unternehmen unterliegen multinationaltätige Unternehmen zusätzlichen Risiken. Neben der Identifizierung derartiger Risiken erfolgt in die-sem Beitrag die Entwicklung von Maßnahmen, mit denen sich solche zielgerichtet beeinflussen lassen.Neben...

It is commonly alleged that foreign direct investment (FDI) in the service sector haspositive consequences for the domestic labor market. This paper shows that this widelyaccepted view does not generally hold...

Taxes play an important role in determining the capital structure of companies. Consequently,a multinational company would choose its capital structure according to differencesin international taxation. Unlike purely national firms, multinationals can also use intercompanyloans to shift profits...

We apply insights from Edith Penrose`s work to extant theory of the multinationalenterprise (MNE) as enveloped by John Dunning`s Ownership, Location,Internalization (OLI) Paradigm...

Financial constraints have been found to play an important role on various aspects of firmbehavior. Yet, their effects on firm survival have been largely neglected. We use a panel of9420 newly established UK firms over the period 1997-2002 to study the effects offinancial variables on firms´...

This paper investigates replacing separate taxation by consolidation and formularyapportionment in a Bottom-up Federation, when a multijurisdictional firm is mobile invarious respects. The reform is decided cooperatively by all the jurisdictions or by some ofthem, while tax rates remain within...

This paper analyzes the impact of taxes and lending conditions on the financial structure ofmultinationals' foreign affiliates. The empirical analysis employs a large panel of affiliates ofGerman multinationals in 26 countries in the period from 1996 until 2003. In accordance withthe theoretical...

We consider the plant location decision of a multinational, which has the option to invest in a more or aless technologically advanced country. We find that in the absence of exporting by the local firms, themultinational will invest in the country lagging behind, unless the firms in that...

If one is going to use a framework like this, Hofstede´s is the most comprehensiveand validated. (Eckhardt 2002:93). Obiges Zitat widerspiegelt die Debatte um die Hofstedesche Kulturtheorie.So gilt die Studie zweifellos als die bislang umfassendste Untersuchung in derinterkulturellen...