Table of contents
Multinationality and profitability: the contingency of the investment opportunity set
Ahmed Riahi‐Belkaoui, Ronald D. PicurInvestigates whether the investment opportunities available to US multinationals affect their profitability relationships. Samples 100 firms from 1987 to 1992, and classifies them…
Multinationality of US corporations: the tax implications
Judith A. Sage, M. Susan Stiner, Lloyd G. SageLists the tax implications for multinationals of US double taxation on income earned abroad or in the USA, from sources of income, including inventory profits, transfer pricing…
Multinationality of US corporations: the auditing implications
Robert R. TuckerExplains the auditing problems encountered by multinational companies under the US Foreign Corrupt Practices Act and the Regulation of Technology Transfers and the complications…
Multinationality: the financial accounting implications
M. Ali FekratSummarizes the effects of globalization on financial markets, and the need for accounting practices to keep up with it. Criticizes the Financial Accounting Standards Board…
Management controls in Sino‐American joint ventures: a comparative case study
Peter Chalos, Neale G. O’ConnorStudies the characteristics, control and performance of joint ventures producing a model based on four cases. Explains the theory of complementary strategic objectives, and the…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson