Transfer pricing: aligning the research agenda to organizational reality

2014 ◽  
Vol 10 (3) ◽  
pp. 266-287 ◽  
Author(s):  
Christian Plesner Rossing ◽  
Carsten Rohde
Keyword(s):  
Multinational Enterprises ◽  
Transfer Pricing ◽  
Current System ◽  
Current Status ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Pricing Research ◽  
Tax Research ◽  
System Designs

Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases, academic journals and books. Second, professional surveys are reviewed to inform the development of research ideas. Findings – The understanding and ability to explain international transfer pricing in practice remain limited despite a rapidly increasing tax regulatory pressure on multinational enterprises. One important explanatory factor is that accounting and tax research has not been integrated to a sufficient extent. As a consequence, rather isolated research streams and knowledge building have taken place, failing to leverage the synergies of a combined research approach. Research limitations/implications – A stronger emphasis on the outcome of specific transfer pricing system designs would improve the literature’s current status in terms of whether the objectives aimed at by the system are actually achieved. A new framework and promising research questions are proposed to guide future work on this issue. Practical implications – The proposed framework may serve as guidance for practitioners seeking to assess the performance of specific transfer pricing systems and potentially provide directions for refinement of current system designs when dysfunctional consequences are identified. Originality/value – Previous transfer pricing research has taken a rather isolated approach. This paper is an attempt to guide future transfer pricing research towards an inter-disciplinary approach.

In search for the missing link: studying the interrelationship between organizational learning and organizational culture change

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patricia Wolf ◽  
Surabhi Verma ◽  
Pierre-Yves Kocher ◽  
Maximilian Joseph Bernhart ◽  
Jens O. Meissner
Keyword(s):  
Organizational Culture ◽  
Content Analysis ◽  
Organizational Learning ◽  
Literature Review ◽  
Qualitative Content Analysis ◽  
Current Status ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Leadership Challenges

PurposeThe interrelationship between organizational learning (OL) and organizational culture (OC) is often assumed at an abstract theoretical level, but there is yet no systematization of scholarly knowledge allowing to conceptualize and understand its precise nature. In this article, we therefore ask “How can we, based on the insights from the dispersed research studying OC and OL, conceptualize the interrelationship between the two concepts?” Our purpose is to create an overview on the past development path and the current status of research interrelating OL and OC, to use it as basis for the conceptualization of this interrelationship and to identify avenues for future research.Design/methodology/approachThis article utilized a systematic literature review methodology by combining bibliometric and content analysis using relevant articles identified from the Scopus database. A two-stage literature review research approach was employed: (1) Bibliometric analysis was used to identify 416 relevant contributions and to present a comprehensive contextual picture of the interrelations between OL and OC research by analyzing the 162 most relevant articles. (2) A subsequent qualitative content analysis of the 45 most relevant academic contributions detailed and solidified the insights.FindingsWe identify four weakly linked thematic clusters on the interrelationship of OC and OL. Based on that, our analysis confirms the theorized bidirectional relationship between OC and OL: OC acts as antecedent, driver and result of OL processes, and OL processes are constrained by and alter OC. We moreover develop three propositions that put knowledge at the center of scholarly attention for understanding this interrelationship in more depth and develop avenues for future research.Practical implicationsOur research has important implications for managers as it shows that mastering leadership challenges is central for the success of OL processes and OC change. We moreover specify the leadership challenges that relate to particular types of OL processes. Managers need to take this interrelationship into account when setting out for OL or OC change processes, and carefully reflect on whether or not the decided OL measures fit the given OC, and the other way round.Originality/valueOur contribution to existing research is threefold: It first lies in analytically mapping out the research field, second in conceptualizing the interrelationship between OC and OL and third in identifying open research questions and topics.

Leaving a joint audit system: conditional fee reductions

2014 ◽  
Vol 29 (2) ◽  
pp. 131-152 ◽  
Author(s):  
Claus Holm ◽  
Frank Thinggaard
Keyword(s):  
Audit Quality ◽  
Theory Development ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Audit Firm ◽  
Audit System ◽  
Interaction Terms ◽  
Audit Firms ◽  
Audit Fee

Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.

State-of-the-art literature review on inventory models for perishable products

2018 ◽  
Vol 15 (3) ◽  
pp. 306-346 ◽  
Author(s):  
Vaibhav Chaudhary ◽  
Rakhee Kulshrestha ◽  
Srikanta Routroy
Keyword(s):  
Inventory Management ◽  
Systemic Review ◽  
Current Status ◽  
Future Research ◽  
Inventory Models ◽  
Research Gaps ◽  
Content Type ◽  
Perishable Items ◽  
Perishable Inventory ◽  
The Future

PurposeThe purpose of this paper is to review and analyze the perishable inventory models along various dimensions such as its evolution, scope, demand, shelf life, replenishment policy, modeling techniques and research gaps.Design/methodology/approachIn total, 418 relevant and scholarly articles of various researchers and practitioners during 1990-2016 were reviewed. They were critically analyzed along author profile, nature of perishability, research contributions of different countries, publication along time, research methodologies adopted, etc. to draw fruitful conclusions. The future research for perishable inventory modeling was also discussed and suggested.FindingsThere are plethora of perishable inventory studies with divergent objectives and scope. Besides demand and perishable rate in perishable inventory models, other factors such as price discount, allow shortage or not, inflation, time value of money and so on were found to be combined to make it more realistic. The modeling of inventory systems with two or more perishable items is limited. The multi-echelon inventory with centralized decision and information sharing is acquiring lot of importance because of supply chain integration in the competitive market.Research limitations/implicationsOnly peer-reviewed journals and conference papers were analyzed, whereas the manuals, reports, white papers and blood-related articles were excluded. Clustering of literature revealed that future studies should focus on stochastic modeling.Practical implicationsStress had been laid to identify future research gaps that will help in developing realistic models. The present work will form a guideline to choose the appropriate methodology(s) and mathematical technique(s) in different situations with perishable inventory.Originality/valueThe current review analyzed 419 research papers available in the literature on perishable inventory modeling to summarize its current status and identify its potential future directions. Also the future research gaps were uncovered. This systemic review is strongly felt to fill the gap in the perishable inventory literature and help in formulating effective strategies to design of an effective and efficient inventory management system for perishable items.

The relationship between MNCs’ strategies and executive staffing

2017 ◽  
Vol 25 (2) ◽  
pp. 233-250 ◽  
Author(s):  
Sangeetha Lakshman ◽  
C. Lakshman ◽  
Christophe Estay
Keyword(s):  
International Business ◽  
Business Strategy ◽  
Global Strategy ◽  
Business Strategies ◽  
Future Research ◽  
Research Approach ◽  
Global Integration ◽  
Content Type ◽  
Managerial Implications ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship of business strategies with executive staffing of multinational companies (MNCs). Design/methodology/approach Based on in-depth interviews conducted with top executives of 22 MNCs’, the authors identify important connections between international business strategies and staffing orientation. The authors used the qualitative research approach of building theory from interviews; thus, creating theoretical propositions from empirical evidence. Findings The authors find that when the pressure for global integration is high, MNCs use more parent-country national (PCNs) (ethnocentric staffing) as against the use of host-country managers (HCNs) (polycentric staffing) when this pressure is low. Additionally, MNCs using a global strategy are more likely to use an ethnocentric staffing approach, those using a multi-domestic strategy use a polycentric approach and firms using transnational strategy adopt a mix of ethnocentric and polycentric approaches. Research limitations/implications Although the authors derive theoretical patterns based on rich qualitative data, their sample is relatively small and comprises mostly of French MNCs. Generalizability to a broader context is limited. However, the authors’ findings have critical implications for future research. Practical implications The authors’ findings provide critical managerial implications for MNCs in matching their HR strategies with business strategies. These are important for effective strategy implementation. Originality/value Although MNC staffing orientations have been studied for a long time, their relationship to international business strategies is still not clearly understood. The authors contribute to the literature by investigating the relationship between MNCs’ business strategy types with staffing orientations.

CEO statements on racial inequity – (how) do they matter to shareholders?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pyemo Afego ◽  
Imhotep Alagidede
Keyword(s):  
Chief Executive Officers ◽  
Social Issues ◽  
Chief Executive ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Racial Injustice ◽  
Communication Decisions ◽  
Executive Officers ◽  
The Impact

Purpose The purpose of this study is to explore how citizen protests against perceived acts of racial injustice impact on share prices of companies who weigh in on the protests. In particular, corporate statements that directly address the issues around the protests are identified and possible mechanisms underlying how these may impact shareholder value are discussed. Design/methodology/approach The authors first use a qualitative research approach of content and sentiment analysis to track how companies or their chief executive officers (CEOs) present their stance against racial injustice, as represented by their use of linguistic markers. Then, the authors use an event study methodology to assess the response from stock market participants. Findings The findings suggest that CEOs primarily convey their stance using language that is emotive and empathic. In addition, shareholders earn a significant abnormal return of 2.13%, on average, in the three days following the release of the statements. Research limitations/implications This study considered only US-listed companies. The sample size, also, is relatively small. Institutional and cultural differences across countries may also vary. Thus, future research could explore the extent to which the findings generalize to other contexts. Practical implications Results provide insights to top managers who communicate with various stakeholders on emotionally charged social issues. Findings also offer insights on the timing of trades for investors and arbitrageurs. Social implications Findings contribute to the understanding of corporate behaviour in times of social upheaval. Insights from the study may also be used to inform corporate communication decisions about important social issues. Originality/value This study brings into focus the role that affective appeal and moral emotion can play in evoking motivation for corporate activism, and the impact that this has on investor opinions’ formation process.

Building (or not building) dynamic capabilities: the case of Italian subsidiaries in China and India

2018 ◽  
Vol 26 (4) ◽  
pp. 337-360 ◽  
Author(s):  
Giuseppe Tattara
Keyword(s):  
Value Chain ◽  
Multinational Enterprises ◽  
Dynamic Capabilities ◽  
Case Study Research ◽  
Business Strategies ◽  
Future Research ◽  
Capability Development ◽  
Regional Effect ◽  
Content Type ◽  
Capability Building

Purpose The purpose of this paper is to examine the process of capability building at subsidiary level and the forces preventing such process. The paper discusses and tests three propositions governing this process. Design/methodology/approach This research is based on multiple case studies. A case study research is most useful when addressing issues about which little prior theory has been developed or empirical evidence collected. Findings Subsidiaries in Asia operate in a way substantially different from those in the West. Specifically what ways do market specificities in Asian economies serve to either inhibit or positively encourage the development of a subsidiary? What are the circumstances which could induce subsidiaries to outsource production? Research limitations/implications Future research should explore the regional effect on MNE subsidiary types and different flexibilities exhibited in the value chain. What are the specific aspects (macro and micro) that explain variations of business strategies at subsidiary levelboth over time and between countries? Practical implications Multinational enterprises (MNEs) should be aware of the strong potential for capability development at the subsidiary level. This increased awareness ought to induce consideration in MNEs about how best to encourage such know capability development and how to leverage these capabilities for a better MNE performance. Social implications Managers who knew the host country languages and culture, and have outward-looking attitudes, are in advantageous positions to learn about new opportunities. Originality/value The paper offers empirical insights into the state and drivers of subsidiary performance in Asia. Specifically it shows how neglect of external conditions can act to open people’s eyes and foster a capability-building process within subsidiaries.

Academic stratospheres-cum-underworlds: when highs and lows of publication cultures meet

2017 ◽  
Vol 69 (5) ◽  
pp. 516-528 ◽  
Author(s):  
Tereza Stöckelová ◽  
Filip Vostal
Keyword(s):  
Knowledge Production ◽  
Current System ◽  
Academic Publishing ◽  
Research Approach ◽  
Conceptual Approach ◽  
Content Type ◽  
Predatory Publishing ◽  
Micro Level ◽  
Two Bodies

Purpose The purpose of this paper is to link up and think through two bodies of literature, namely the critique of predatory publishing practices and the critique of political economy of established publishers, while introducing a reflection on the dynamic asymmetries of geopolitics and economics of globalizing knowledge production. Design/methodology/approach The authors deploy a conceptual approach developed with reference to a case study in order to explore the embedded logic of the current system of academic publishing. Findings The analysis shows that rather than examining two seemingly different issues (predatory publishing vs established publishers) as conflictual dualism, it is more productive to conceive them in associative and mutually constitutive fashion. Research limitations/implications A nuanced and multidimensional research approach is needed if we are to understand the dynamics of contemporary academic landscape. Originality/value The originality of the contribution lies in its problematizing of three established approaches that feature debates on the transformation of the academy. It moves beyond a micro-level explanation by (the lack of) individual morality as well as a structural explanatory framework preoccupied with publishing infrastructure and culturalist approach based on ready-made dichotomies of west/north vs south/east. Instead, the analysis provides an account that engages both with morality and geopolitics whilst tackling them as dynamic processes in making.

A conceptual framework for managing post-disaster reconstruction projects in emerging economies: the case of Angola

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nyamagere Gladys Sospeter ◽  
Pantaleo D. Rwelamila ◽  
Joaquim J. Gimbi
Keyword(s):  
Project Management ◽  
Conceptual Framework ◽  
Business Environment ◽  
Emerging Countries ◽  
Provincial Government ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Essential Components ◽  
Post Disaster

PurposeThis study develops a conceptual framework appropriate for managing Post-Disaster Reconstruction Projects (PDRPs) so as to avoid cost and time overruns in Angola.Design/methodology/approachAn explanatory sequential mixed research approach was used. Data was collected from project participants within the ministry of planning, the provincial government office of planning and the local government in Angola. A questionnaire with closed questions was completed by 130 survey respondents. Semi-structured focus group interviews were conducted with seven participants selected through purposive sampling. Descriptive statistics, t-test and content analysis were used to analyse quantitative and qualitative data, respectively.FindingsThe study indicates that there is presently no formal project management process. Neither have government project management standards been developed and broadcast. This results in ad hoc processes being mostly used for managing PDRPs. The study further presents disaster preparation programme, community engagement, resources and stakeholder's engagement, post-disaster procurement policies, financial guides, post-disaster recovery legislation, context-specific (social economic, demographic, political and cultural variables), programme preparation as essential components to be considered for developing an appropriate framework for managing PDRPs.Research limitations/implicationsThe study is limited by its geographical settings which focussed the results on one province in Angola. However, the findings can be useful for other countries wishing to gain insights on the framework with “overlooked components” for managing DPRPs in emerging countries with similar disaster environment, government policies and same business environment.Practical implicationsThe framework for managing PDRPs may positively impact project realization, hence minimization of time and cost overruns. The findings are vital for managers, local practitioners and policy/decision-makers in emerging countries of essential components and lessons useful for managing PDRPs and making decisions when they intend to participate in such projects. An understanding of which approaches are critical and essential components of the framework serves as a basis for improving project delivery. Future research studies should describe its practical application.Originality/valueThe study provides insights by identifying an ordered grouped set of project management models/approaches mostly applicable for managing PDRPs in Angola, better understanding of appropriate components/variables to be considered and develops a conceptual framework for managing PDRPs in emerging countries, post-war context.

A comprehensive analysis of the 21st century's research trends in English Mobile Learning: a bibliographic review of the literature

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rouhollah Khodabandelou ◽  
Masood Fathi ◽  
Mohammad Amerian ◽  
Mohammad Reza Fakhraie
Keyword(s):  
Bibliometric Analysis ◽  
Mobile Learning ◽  
Research Trends ◽  
Current Status ◽  
Future Research ◽  
Review Of Literature ◽  
Content Type ◽  
The Past ◽  
Learning Research ◽  
Points Of View

PurposeThis study examines the importance of English Mobile Learning research as a foundation for lifelong and sustainable education from different points of view, including those of technology innovation experts, psychologists and educators. It aims to explore the current status and relevant research trends through the application of bibliometric mapping and bibliometric analysis.Design/methodology/approachFor this study, all Web of Science records (in total 5,343) from 2000 to 2020 in the field of English Mobile Learning were analyzed using the VOSviewer and CiteSpace software tools. The WoS built-in functions, including “Refine” and “Analyze,” were employed to perform the bibliometric analysis. The study further analyzed a sample of the five most-cited articles to identify the previous studies with the highest quality or impact.FindingsThe results showed that research in English Mobile Learning is growing quickly and steadily with a noticeable emphasis on various device-based technologies and applications. The study also discusses the key implications for research institutions, education policymakers and academicians, and identifies the most prominent avenues for future research on English Mobile Learning. Moreover, the results shared in this review highlight the most important and emerging areas of research in the field.Originality/valueThis article is the most recent bibliographic review of literature that particularly addresses the English Mobile Learning research during the past two decades.

Does deal size moderate the effects of board faultlines? Evidence from acquisitions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniel Tidbury ◽  
Steven F. Cahan ◽  
Li Chen
Keyword(s):  
Fixed Effects ◽  
Quantitative Research ◽  
Future Research ◽  
Research Approach ◽  
Strategic Decisions ◽  
Negative Effects ◽  
Content Type ◽  
Instrumental Variable Analysis

Purpose Board faultlines, which reflect intrinsic divisions of board members into relatively homogeneous subgroups, are associated with poor firm performance. This paper aims to extend the existing board faultline research by examining how acquisition deal size moderates the negative implications of board faultlines. Design/methodology/approach This paper uses a sample of acquisitions and a quantitative research approach to conduct statistical analysis. Findings Using a sample of acquisitions announced between 2007 and 2016, this paper finds evidence suggesting that strong faultlines are associated with poorer acquisition outcomes in the long-term, but not in the short term. Further, this paper finds that the effect of faultline strength on long-term acquisition outcomes is weaker for larger acquisition deals than smaller acquisition deals. The findings are consistent with deal size moderating the relation between faultlines and acquisition outcomes. Research limitations/implications This paper addresses possible endogeneity through firm fixed effects and instrumental variable analysis. Although this paper provides evidence on the moderating role of deal size in the context of faultlines, future research could examine the role of additional moderators, such as pro-diversity, trust, board leadership and board and task characteristics. Practical implications The findings suggest that boards need to be aware of situations where the negative effects of faultlines are more likely to come to the fore. For example, faultlines are more likely to play a role in more routine, obscure monitoring than for high-profile strategic decisions. Originality/value The study is multidisciplinary as it draws on the management, organizational behaviour and psychology and finance literature. It contributes to the developing literature on faultlines in several important ways. First, this paper supports their view that faultlines have adverse effects on board performance by showing that faultlines negatively impact discrete strategic investment decisions. Second, this paper provides evidence that deals size moderates the faultline-acquisition performance relation, indicating that the role of faultlines is contextual. Third, this paper finds evidence that suggests investors do not factor in board faultlines when responding to acquisition announcements.

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