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The repatriation process often involves challenging and unexpected readjustment issues, leading to high turnover amongst repatriates. However, research has focussed on the re-entry decisions and experiences of company-assigned (CA) repatriates, whilst studies on self-initiated expatriates (SIEs) that repatriate back to their home countries (i.e. self-initiated repatriates (SIRs)) are limited, particularly in emerging transition economies. This study develops and tests a model to explain the factors influencing professional SIRs' turnover intentions and how repatriation readjustment affects their intentions in Vietnam.

The data was collected from 445 Vietnamese professional SIRs who worked and/or studied for extended periods overseas and subsequently returned to Vietnam. Structural equation modelling (SEM) was used to analyse the data.

Results indicate that both work and life repatriation adjustment difficulties have significant positive effects on turnover intentions, whilst only repatriation life adjustment difficulties have an indirect effect via life dissatisfaction. Further, cultural distance positively influences repatriation adjustment difficulties and turnover intentions. SIRs' on-the-job and off-the-job embeddedness negatively moderate the influence of repatriation work and life adjustment difficulties on turnover intentions, respectively.

The study develops a theoretical model explaining how repatriation difficulties impact the turnover intentions of SIRs, considering contextual factors including cultural distance and embeddedness. The research highlights the importance of job embeddedness as a form of social and organisational support for SIRs in managing psychological challenges related to repatriation, which can help reduce turnover and retain highly skilled talent. Additionally, the study extends repatriation research on an under-researched subgroup of SIEs, SIRs, in an under-researched emerging transition economy context.

I examine patterns of making or deferring strategic repatriations that firms can use to either meet analysts' forecasts or defer to maintain future reported earnings flexibility. First, I examine the extent to which firms repatriate earnings from high foreign tax subsidiaries to decrease US tax expense, resulting in increased net income and lower cash taxes. Using federal tax return information, I find evidence that firms strategically repatriate these earnings to meet or beat current analysts' forecasts. Next, I find evidence that firms that are able to obtain current year tax reductions defer these repatriations in an attempt to build cookie-jar reserves. Lastly, I find that firms do not disclose high foreign tax repatriations (HTRs), even when required by SEC rules. This study contributes to the earnings management, tax avoidance, and disclosure literature by examining a discretionary tax planning strategy.

This paper aims to integrate the perspectives of expatriation and repatriation not as two unrelated stages but rather as one integrated process.

A sample comprising 94 human resource (HR) representatives from large Taiwanese multinational corporations (MNCs) provided objective data on the organizational expatriate/repatriate practices.

The use of developmental assignments was positively related to organizational repatriate turnover, but such a positive relationship was significant only when MNCs used low levels of repatriation support practices. Organizational repatriate turnover was negatively related to employee willingness for expatriation and the use of developmental assignments increased employee willingness for expatriation. Organizational repatriate turnover was a competitive mediator between the use of developmental assignments and employee willingness for expatriation. Moreover, organizational repatriate turnover mediated the relationship when MNCs used low levels of repatriation support practices, but not when MNCs used high levels of repatriation support practices.

MNCs should ensure the use of development assignments is matched with high levels of repatriation support practices and treat expatriation and repatriation management as one integrated process.

As the world economy becomes more integrated, MNCs are increasingly challenged in their efforts to send employees abroad on expatriate assignments that are developmental by design, to reduce organizational repatriate turnover and to increase employee willingness for expatriation. However, there is a lack of understanding about how they are all linked.

The aim of this study is to develop a better understanding of how the transferability and recognition of host country professional experience and educational credentials impact the repatriation intentions of long-term self-initiated expatriates (SIEs). To that end, the study interviews a sample of American-educated French long-term SIEs in the United States (US) to assess how both their higher education and professional experience influence their social identity in their home country, France and their perceived repatriation opportunities.

This study applies social identity theory to the examination of the combined impact of higher education and work experience abroad on the repatriation expectations of long-term SIEs. The author interviewed twenty-one French SIEs who attended universities in the US and remained there afterward to begin their careers.

The findings of this study confirm that the repatriation intentions of long-term SIEs are strongly influenced by concerns about the ability to maintain their host country standard of living in their home country. It also finds that foreign educational credentials and professional experience can constrain the ability of long-term SIEs to repatriate easily and gain acceptance. To overcome this, long-term SIEs often feel that they must embrace alternative repatriation strategies to maintain the lifestyle that they enjoyed while abroad when returning back home.

This study examines a sample of long-term SIEs from one home country, France, who left to attend university in the same host country, the US. It assesses how the experiences of those who remained in the US afterward to start their careers impacted their repatriation intentions. This study contributes to the body of knowledge on the context of self-initiated expatriation by examining the influence of host-country educational credentials and work experience on the repatriation intentions of long-term SIEs.

The purpose of this study is to examine the question of whether the repatriation adjustment process varies with different combinations of duration and purpose of international assignments.

A multiple-case study within one company was conducted based on in-depth interview data.

The authors find that learning-driven international assignments are more beneficial for career growth and receive better organizational support, as assignees are able to maintain regular communication (visibility) with the home unit. On the other hand, those on demand-driven, long-duration international assignments need to have a closer connection (integration) with employees in the host unit and find it challenging to maintain high visibility in the home unit simultaneously.

The authors contribute to existing research by highlighting that demand-driven assignees on longer assignments face greater challenges upon returning home. In addition, expatriates on short-term assignments face drastically fewer challenges than expatriates on longer assignments.

This paper aims to explore the influence of social support and the repatriation intention of expatriates in international constructions in the postpandemic era of COVID-19. Furthermore, test the mediation effect of team climate and individual resilience in this relationship.

A survey of 347 expatriates in international construction projects was conducted. A cross-level chain mediation model was employed to test the moderating effect of social support and repatriation intention. Then, statistical analysis with a bootstrap sample was used to test the mediation effect of the model.

The empirical results support that team climate, individual resilience and the chain mediating effect of team climate to individual resilience is significant among the influences of social support on repatriation intention. Social support can enhance the team climate of construction expatriates, promoting their resilience to reduce the repatriation intention further.

This study provides guidelines for international construction enterprises and managers to decide when and which expatriates should return home and formulate a series of policies to support expatriates and maintain a good team climate.

This study contributes to expatriate management literature by establishing the relationship between social support and repatriation intention. It provides a better understanding of how team-level factors impact individual thought. It takes team climate as one of the protective factors affecting individual psychological resilience. Also it takes social support as the antecedents of team atmosphere in case of emergencies.

Despite the high rates of repatriate attrition, organisations in developing countries continue to send some of their employees to study in tertiary institutions in developed countries to acquire and build competencies that are deemed strategically important for contemporary work. Although several studies have been conducted on expatriate experience and challenges, those relating repatriation experiences are limited, particularly those concerning organisationally assigned scholars (employees who are sponsored to study overseas). Consequently, the present study explored the intention to stay or leave of organisationally assigned Ghanaian scholars who pursued higher degrees in Australia.

To understand the decision of organisationally assigned sponsored scholars to either stay in or leave the host-organisation upon their return, a phenomenological methodology was adopted to explore the lived experiences of organisation assigned scholars (OAS) from Ghana, studying in Australia. The face-to-face interview approach was used to interview 20 Ghanaians who pursued their further studies in Australia. The interviewees consisted of six females and 14 males.

The results reveal that for expatriate’s in this study, the decision to stay or leave the organisation upon repatriation was made mid-way through the expatriation process in the host county. Hence, organisations intending on retaining their OAS when they return home must focus their support and engagement efforts during this crucial period.

Although they are away on further studies, OAS are still active members of the organisation. Therefore, organisations need to maintain contact with them (OAS), constantly check progress of their study and provide some support, as they might motivate them to want to return and work with the organisation. Consequently, more effective strategies (those for managing them while they are away and those for managing them when they return) should be deployed to incentivise their expatriate to return home.

The study explored an important yet understudied research questions in the repatriation literature. By studying the decision of OASs to either return and stay in or leave an organisation back home contributes uniquely to the existing literature, as studies focusing on that population (i.e. OAS’s) are scarce.

The purpose of this paper is to explore the success factors needed for the development of global human resources from both the organisation’s and expatriates’ perspectives in emerging eastern economies. Specifically, this study focuses on pre-expatriation preparation, during-expatriation adjustment and post-expatriation repatriation.

In total, 23 Taiwanese personnel contributed to this case study. Data collected from the focus group discussion and open-ended asynchronous email interviews was analysed using the content analysis approach.

The results of this study revealed four main selection criteria for the selection process and five desired preparation methods from the organisation and the expatriates’ perspectives.

This study makes two main contributions to cross-cultural related global human resources research. Firstly, this study deepens understanding on the pathway to developing culturally intelligent global human resources for successful mission accomplishment from both the organisation and expatriates’ perspectives based on a three-phase expatriation process in emerging eastern economies. Secondly, this study provides an insight into the best practices that HR practitioners can use in developing global human resources for expatriation.

We examine the stock market reaction to the Tax Cuts and Jobs Act (TCJA) of 2017 during its enactment process, focusing on its international provisions. Consistent with extant evidence, we find lower returns for high-foreign-activity firms, indicating a negative market reaction to the international provisions overall. Considering specific international provisions, we find that the market reaction was more positive (negative) for firms likely most affected by the shift to a quasi-territorial system for taxing foreign earnings (the transition tax on existing unrepatriated earnings, the tax on global intangible low-taxed income, and/or the base erosion and antiabuse tax) than for other firms. Our findings imply that investors are able to disentangle the economic implications of complex and interactive tax law changes.

This study examines the impact of the COVID-19 pandemic on the well-being and mental health of the seafarers who had to overstay on ships after their contracts expired, identifies topics that affect their mental distress and recommends measures to overcome these.

Four research questions about the impacts on the seafarers before and during the COVID-19 pandemic were raised. A literature review and a questionnaire survey were conducted to find answers. Ship officers were asked to assess and fill in the questionnaires for the stranded seafarers onboard in order to collect sufficient samples rapidly for this study.

Despite the guidelines provided by the shipping companies being adequate to protect the seafarers from COVID-19, their mental distress levels have been worsened under the pandemic. The crew change crisis causes anxiety and negatively impacts on their working performance; however, the repatriation expectation of the stranded seafarers is of the highest concern. Three topics were identified as having impacts on the mental health of the stranded seafarers: crew change crisis, low vaccination rate and the lack of key worker recognition. While international stakeholders are advocating for support in these issues, the shipping companies and the seafarers need to do their parts to exacerbate the mental distress, and to survive and thrive beyond the pandemic.

The findings of this study will help the shipping companies to navigate the challenges and the seafarers to overcome issues caused by the COVID-19 pandemic.