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JEL Code: F23

1,380,708 Total downloads

Viewing: 1 - 50 of 5,214 papers

1.

Less than Nine Percent of Western Firms Have Divested from Russia

Number of pages: 16 Posted: 13 Jan 2023 Last Revised: 14 Apr 2023
Working Paper Series
Simon Evenett and Niccolò Pisani
University of St. Gallen - Economics Department - SIAW and IMD
Downloads 14,861
2.

The Global Automotive Industry Value Chain: What Prospects for Upgrading by Developing Countries

UNIDO Sectorial Studies Series Working Paper
Number of pages: 62 Posted: 02 Sep 2003
Working Paper Series
John Humphrey and Olga Memedovic
University of Sussex - Institute of Development Studies and United Nations Industrial Development Organisation - Strategic Research and Economics
Downloads 9,708
3.

The Determinants of Capital Structure Choice: A Survey of European Firms

Number of pages: 34 Posted: 02 Feb 2002
Working Paper Series
Franck Bancel and Usha R. Mittoo
European School of Management (ESCP) - (EAP) and University of Manitoba - Department of Accounting and Finance
Downloads 9,451
4.

Feverish Stock Price Reactions to COVID-19

Review of Corporate Finance Studies, Volume 9, Issue 3, November 2020, Pages 622–655, Swiss Finance Institute Research Paper No. 20-12
Number of pages: 58 Posted: 09 Mar 2020 Last Revised: 22 Aug 2021
Accepted Paper Series
Stefano Ramelli and Alexander F. Wagner
Swiss Finance Institute and University of Zurich - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 9,440
5.

Analysis of Environmental and Economic Damages from British Petroleum’s Deepwater Horizon Oil Spill

Albany Law Review, Vol. 74, No. 1, 2011: 563-585
Number of pages: 25 Posted: 05 Aug 2010 Last Revised: 27 Apr 2014
Accepted Paper Series
Lawrence C. Smith, Murphy Smith and Paul Ashcroft
Louisiana Tech University (Retired), Texas A&M University-Corpus Christi-Department of Accounting and Missouri State University
Downloads 8,027
6.

Transfer Pricing

Number of pages: 15 Posted: 06 Jan 2013
Working Paper Series
Nicole Barnhouse, Alton Booth and Kevin Wester
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads 7,883
7.

Sweatshops, Choice, and Exploitation

Business Ethics Quarterly, Vol. 17, No. 4, pp. 689-727, October 2007
Number of pages: 40 Posted: 31 May 2006 Last Revised: 25 Jul 2010
Accepted Paper Series
Matt Zwolinski
University of San Diego
Downloads 6,816
8.

Branding Time: Swatch and Global Brand Management

Temple University IGMS Case Series No. 05-001
Number of pages: 19 Posted: 21 Dec 2004 Last Revised: 24 Apr 2014
Working Paper Series
Ram Mudambi
Temple University - Department of Strategic Management
Downloads 6,104
9.

Measuring Rates of Return for Lobbying Expenditures: An Empirical Case Study of Tax Breaks for Multinational Corporations

Journal of Law and Politics, Vol. 25, No. 401, 2009
Number of pages: 36 Posted: 10 Apr 2009 Last Revised: 19 Jun 2012
Accepted Paper Series
Raquel Meyer Alexander, Stephen W. Mazza and Susan Scholz
Freeman College of Management, University of Kansas - School of Law and University of Kansas - Accounting and Information Systems Area
Downloads 5,793
10.

Taxing Multinationals in Europe

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30 Posted: 06 Dec 2012
Working Paper Series
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 5,204
11.

Mapping Global Value Chains

ECB Working Paper No. 1677
Number of pages: 42 Posted: 04 Jul 2014
Working Paper Series
Koen de Backer and S. Miroudot
Organization for Economic Co-Operation and Development (OECD) and Organization for Economic Co-Operation and Development (OECD) - Trade Directorate (ECH)
Downloads 5,096
12.

International Transfer Pricing Issues and Strategies for the Global Firm

Internal Auditing, 23(1): 12-19. 2008
Number of pages: 15 Posted: 22 Apr 2008 Last Revised: 06 May 2014
Accepted Paper Series
Molly Dean, Frederick J. Feucht and Murphy Smith
Deloitte & Touche LLP, Prairie View A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 4,905
13.

The Responsibility Paradox: Multinational Firms and Global Corporate Social Responsibility

Ross School of Business Paper No. 1031
Number of pages: 41 Posted: 28 Apr 2006
Working Paper Series
Gerald F. Davis, Marina V. N. Whitman and Mayer Nathan Zald
University of Michigan, Stephen M. Ross School of Business, University of Michigan, Stephen M. Ross School of Business and University of Michigan - Department of Sociology
Downloads 4,534
14.

Sustainability, Accountability and Corporate Governance: Exploring Multinationals' Reporting Practices

Business Strategy and the Environment, Vol. 17, No. 1, pp. 1-15, 2008
Number of pages: 18 Posted: 02 May 2006 Last Revised: 18 Nov 2014
Accepted Paper Series
Ans Kolk
University of Amsterdam Business School
Downloads 4,438
16.

Foreign Direct Investment, Investment Treaty Arbitration and the Rule of Law

McGeorge Global Business and Development Law Journal, Vol. 19, p. 337, 2007
Number of pages: 37 Posted: 24 Mar 2006
Accepted Paper Series
Susan Franck
American University - Washington College of Law
Downloads 4,355
17.

Foreign Direct Investment in Vietnam: An Overview and Analysis the Determinants of Spatial Distribution Across Provinces

Number of pages: 67 Posted: 12 Jul 2007
Working Paper Series
Anh Ngoc Nguyen and Thang Nguyen
DEPOCEN and Center for Analysis and Forecasting
Downloads 4,326
18.

Why Do Firms Invest Abroad? An Analysis of the Motives Underlying Foreign Direct Investments

Number of pages: 29 Posted: 13 Oct 2008 Last Revised: 03 Jun 2009
Working Paper Series
Chiara Franco, Francesco Rentocchini and Giuseppe Vittucci Marzetti
University of Pisa, European Commission-Joint Research Centre - Joint Research Centre-Seville and University of Milano-Bicocca - Department of Sociology and Social Research

Multiple version iconThere are 2 versions of this paper

Downloads 4,111
19.

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Illinois Public Law Research Paper No. 14-23, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 702
Number of pages: 35 Posted: 02 Jan 2014 Last Revised: 30 Sep 2014
Working Paper Series
Dhammika Dharmapala
UC Berkeley School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 4,037
20.

Intellectual Property Rights and Foreign Direct Investment

Centre for International Economic Studies Working Paper No. 22
Number of pages: 27 Posted: 27 Jun 2000
Working Paper Series
Keith E. Maskus
University of Colorado at Boulder - Department of Economics
Downloads 3,669
21.

Profit Shifting Before and After the Tax Cuts and Jobs Act

73(4) National Tax Journal 1233-1266 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-10
Number of pages: 45 Posted: 21 Nov 2018 Last Revised: 13 Jan 2021
Working Paper Series
Kimberly A. Clausing
UCLA School of Law
Downloads 3,614
22.

Corporate Immunity to the COVID-19 Pandemic

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 77 Posted: 17 Apr 2020 Last Revised: 28 Aug 2021
Accepted Paper Series
Wenzhi Ding, Ross Levine, Chen Lin and Wensi Xie
Hong Kong Polytechnic University - School of Accounting and Finance, Stanford University, The University of Hong Kong - Faculty of Business and Economics and The Chinese University of Hong Kong (CUHK) - CUHK Business School

Multiple version iconThere are 2 versions of this paper

Downloads 3,595
23.

Ten Questions About Why and How to Tax the Digitalized Economy

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31 Posted: 21 Dec 2017 Last Revised: 21 Dec 2017
Working Paper Series
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 3,592
24.

Risk Accounting: An Accounting Based Approach to Measuring Enterprise Risk and Risk Appetite

Number of pages: 40 Posted: 22 Oct 2012 Last Revised: 29 Jul 2013
Working Paper Series
Kiran Fernandes, Allan D. Grody, Peter J. Hughes, Oliver Phillips and Steve Toms
Durham University Business School, Financial InterGroup, Durham Business School - Centre for Banking, Institutions & Development, University of York - The York Management School and University of Leeds - Faculty of Business
Downloads 3,582
25.

How Many Varieties of Capitalism? Comparing the Comparative Institutional Analyses of Capitalist Diversity

MPIfG Discussion Paper No. 06/2
Number of pages: 48 Posted: 20 Apr 2006
Working Paper Series
Gregory Jackson and Richard Deeg
Freie Universität Berlin and Temple University
Downloads 3,555
26.

Foreign Direct Investment in Africa: The Role of Natural Resources, Market Size, Government Policy, Institutions and Political Instability

Number of pages: 24 Posted: 09 May 2005
Working Paper Series
Elizabeth Asiedu
Howard University - Department of Economics
Downloads 3,525
27.

Law and Practice of Investment Treaties: Standards of Treatment Chapter 1, Historical Development of Investment Treaty Law

KLUWER LAW INTERNATIONAL, Chapter 1, Historical Development of Investment Treaty Law, 2009
Number of pages: 104 Posted: 09 Apr 2009 Last Revised: 03 May 2009
Accepted Paper Series
Andrew Newcombe and Lluis Paradell
University of Victoria - Faculty of Law and Freshfields Bruckhaus Deringer
Downloads 3,465
28.

Determinants of, and the Relation between, Foreign Direct Investment and Growth A Summary of the Recent Literature

IMF Working Paper No. 01/175
Number of pages: 28 Posted: 03 Feb 2006
Working Paper Series
Ewe-Ghee Lim
International Monetary Fund (IMF)
Downloads 3,406
29.

The Logic of Merger and Acquisition Pricing

Number of pages: 18 Posted: 05 Oct 2007 Last Revised: 22 Sep 2009
Working Paper Series
Rainer Lenz
University of Applied Sciences, Bielefeld
Downloads 3,388
30.

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint

U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23 Posted: 15 Dec 2016 Last Revised: 25 May 2017
Accepted Paper Series
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 3,378
31.

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
Working Paper Series
Clemens Fuest, Christoph Spengel, Katharina Finke, Jost Heckemeyer and Hannah Nusser
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 3,372
32.

The Determinants of Direct Foreign Investment in Developing Countries

Number of pages: 19 Posted: 07 Apr 2004
Working Paper Series
Marcelo José Braga Nonnenberg and Mario Jorge Cardoso Mendonca
IPEA and Institute of Applied Economic Research (IPEA) - Directory of Macroeconomic Policy & Studies (DIMAC)
Downloads 3,180
33.

Brexit and Foreign Investment in the UK

Number of pages: 27 Posted: 07 May 2016
Working Paper Series
Nigel Driffield and Michail Karoglou
University of Warwick - Warwick Business School and Aston University
Downloads 3,059
34.

Integrating Managerial and Tax Objectives in Transfer Pricing

Number of pages: 39 Posted: 16 Jul 2003
Working Paper Series
Tim Baldenius, Nahum D. Melumad and Stefan J. Reichelstein
Columbia University - Columbia Business School, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Stanford University - Stanford Graduate School of Business
Downloads 2,829
35.

International Effective Minimum Taxation – The GLOBE Proposal

Number of pages: 50 Posted: 09 May 2019 Last Revised: 07 Jun 2019
Working Paper Series
Joachim Englisch and Johannes Becker
University of Münster - Faculty of Law and University of Münster - Institute of Public Economics

Multiple version iconThere are 2 versions of this paper

Downloads 2,800
36.

The Electronic Contracts Convention, the CISG, and New Sources of E-Commerce Law

Tulane Journal of International & Comparative Law, Vol. 16, No. 2, Spring 2008
Number of pages: 37 Posted: 16 Apr 2008 Last Revised: 15 May 2008
Accepted Paper Series
Charles H. Martin
Every1's Guide Press
Downloads 2,752
37.

Unitizing Oil and Gas Fields Around the World: A Comparative Analysis of National Laws and Private Contracts

Houston Journal of International Law, Vol. 28, No. 3, 2006, U of Houston Law Center No. 2006-A-05
Number of pages: 197 Posted: 13 May 2006
Accepted Paper Series
David Asmus and Jacqueline Lang Weaver
Baker Botts, LLP and University of Houston Law Center
Downloads 2,727
38.

BEPS and Global Digital Taxation

Tax Notes International, Vol. 75, No. 11, 2014
Number of pages: 9 Posted: 11 Oct 2014
Accepted Paper Series
Arthur J. Cockfield
Queen's University - Faculty of Law
Downloads 2,698
39.

Recent Trends in FDI Flows and Prospects for India

Australian National University Working Paper
Number of pages: 20 Posted: 18 Aug 2003
Working Paper Series
Raghbendra Jha
Australian National University (ANU) - Australia South Asia Research Centre (ASARC)
Downloads 2,667
40.

The Effect of eWOM on Purchase Intention for Korean-brand Cars in Russia: The Mediating Role of Brand Image and Perceived Quality

Journal of Korea Trade Vol. 23, No. 5, August 2019, 102-117
Number of pages: 16 Posted: 10 Dec 2019
Accepted Paper Series
Yu Evgeniy, Kangmun Lee and Taewoo Roh
affiliation not provided to SSRN, affiliation not provided to SSRN and Soonchunhyang University
Downloads 2,628
41.

A Simple Regulatory Fix for Citizenship Taxation

Richardson, John; Snyder, Laura; and Alpert, Karen, A Simple Regulatory Fix for Citizenship Taxation, 169 Tax Notes Federal 275 (2020), Available at SSRN: https://ssrn.com/abstract=3725506
Number of pages: 18 Posted: 10 Nov 2020
Accepted Paper Series
John Richardson, Laura Snyder and Karen Alpert
Citizenship Solutions, Association of Americans Resident Overseas (AARO) and University of Queensland - Business School
Downloads 2,620
42.

Earnings Management within Multinational Corporations

The Accounting Review 94 (4): 45-76
Number of pages: 99 Posted: 04 May 2010 Last Revised: 29 Aug 2019
Accepted Paper Series
Christof Beuselinck, Stefano Cascino, Marc Deloof and Ann Vanstraelen
Catholic University of Lille - IESEG School of Management, London School of Economics, University of Antwerp and Maastricht University
Downloads 2,545
43.

The Demand for Tax Haven Operations

Number of pages: 27 Posted: 21 Sep 2004
Working Paper Series
Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads 2,542
44.

Towards a European Modified Business Judgment Rule for Takeover Law

European Business Organizations Law Review
Number of pages: 51 Posted: 17 Dec 2000
Accepted Paper Series
Christian Kirchner and Richard W. Painter
Humboldt University of Berlin - Faculty of Law and University of Minnesota Law School
Downloads 2,528
45.

The Allocation of Taxing Rights under Pillar One of the OECD Proposal

OUP Handbook of International Tax Law (F. Haase, G. Kofler eds., Oxford University Press 2021 Forthcoming)
Number of pages: 19 Posted: 19 Apr 2021 Last Revised: 11 Nov 2021
Working Paper Series
Aitor Navarro
Max Planck Institute for Tax Law and Public Finance
Downloads 2,527
46.

Next Generation Law: Data Driven Governance and Accountability Based Regulatory Systems in the West, and Social Credit Regimes in China

Number of pages: 48 Posted: 30 Jul 2018 Last Revised: 15 Oct 2018
Working Paper Series
Larry Catá Backer
The Pennsylvania State University (University Park) – Penn State Law
Downloads 2,520
47.

The Impact of Internationally Mandatory Laws on the Enforceability of Arbitration Agreements

World Arbitration & Mediation Review, Vol. 3, pp. 91-120, 2009, LSE Legal Studies Working Paper No. 22/2009
Number of pages: 32 Posted: 02 Nov 2009 Last Revised: 28 Nov 2014
Working Paper Series
Jan Kleinheisterkamp
London School of Economics - Law School
Downloads 2,462
48.

Political Risk, Institutions and Foreign Direct Investment

Number of pages: 28 Posted: 21 Apr 2005
Working Paper Series
Matthias Busse and Carsten Hefeker
Ruhr-University Bochum and University of Siegen - School of Economic Disciplines
Downloads 2,448
49.

Corporate Social Responsibility in China: An Analysis of Domestic and Foreign Retailers' Sustainability Dimensions

Business Strategy and the Environment, Vol. 19, No. 5, pp. 289-303, 2010
Number of pages: 22 Posted: 30 Jul 2008 Last Revised: 18 Jun 2010
Accepted Paper Series
Ans Kolk, Pan Hong and Willemijn van Dolen
University of Amsterdam Business School, Jilin University (JLU) - Lambton College (JULC) and University of Amsterdam Business School
Downloads 2,430
50.

The Global Wood Furniture Value Chain: What Prospects for Upgrading by Developing Countries

UNIDO Sectoral Studies Series Working Paper
Number of pages: 44 Posted: 29 Aug 2003
Working Paper Series
Raphael Kaplinsky, Olga Memedovic, Mike Morris and Jeff Readman
University of Sussex - Institute of Development Studies, United Nations Industrial Development Organisation - Strategic Research and Economics, University of KwaZulu-Natal - School of Development Studies and University of Brighton - Centre for Research in Innovation Management (CENTRIM)
Downloads 2,421