Search results

The purpose of this paper is to present a review of the topic of repatriation and the potential benefits of the use of repatriated employees to enhance global knowledge and organizational learning in multinational corporations.

The paper provides an integrative literature review of articles published on repatriation, knowledge transfer, and organization learning 1999‐2009.

The literature review revealed that repatriation is a growing field of study in international human resources, and must be addressed as a multidimensional phenomenon in order to capture a clear picture of the challenges and potential benefits resulting from repatriation.

This paper suggests practical measures to address repatriation and identify gaps for future research.

The purpose of this paper is to analyze repatriation as an active actor on his/her return and not just as a passive receiver of organizational human resource management practices. Traditionally, literature has been focused on investigating the impact of organizational practices and support on repatriation, but new studies suggest that this approach is insufficient. According to these studies, individual and contextual influences are also important on repatriation and new studies are needed to measure its impact.

This article is the base of future studies to analyze the impact of both approaches at once.

The paper departs from recent literature in the field, to develop a series of research propositions.

The implications of this study include to contribute to the knowledge and future research on the expatriation process, studying the adaptation, performance, etc. of the expatriate during the international mission and particularly the last part of the process, repatriation, which has not received so much attention.

This paper highlights that mismanagement of repatriation could lead to turnover of these valuable professionals or to a non-satisfactory reinstatement or even to inefficiency. On the other hand, the perception that repatriation is not well managed and that it does not lead to an advance for the employee could discourage future expatriates to accept international missions, which could even slow down the international progress of the company.

The integration of the traditional and the emerging perspectives of repatriation process.

This study aims to investigate the impact of exchange rate volatility and the risk of expropriation on the decision to repatriate foreign earnings.

The current study uses secondary data for foreign subsidiaries of US multinational corporations (MNCs) in 40 countries from 2004 to 2016. We use the dynamic panel difference generalised method of moments (GMM) to estimate the dynamic earnings repatriation model.

The findings show that foreign subsidiaries of US MNCs in countries with volatile exchange rates tend to repatriate more earnings to the parent company. The findings also reveal that a greater risk of expropriation in the host country leads to the higher repatriation of foreign earnings to the parent company. The findings support the notion that MNCs use the earnings repatriation policy as a means of mitigating risks arising in the host country.

Practical implications for modern managers include shedding light on how financial managers can use earnings repatriation policy to mitigate exchange rate risk and the risk of expropriation in the host country. The findings also contain policy implications at the host country level that how exchange rate volatility and risk of expropriation can reduce foreign investment in the host country.

This study adds to the earnings repatriation literature by analysing the direct effect of exchange rate volatility on earnings repatriation decisions, as opposed to the impact of the exchange rate itself, as suggested by previous research. Hence, the findings broaden our understanding of the direct influence of exchange rate volatility on the decision to repatriate foreign earnings. The present study also examines the role of the risk of expropriation in determining earnings repatriation policy, which has received little attention in prior empirical studies.

Companies expend significant resources on global assignees’ success during deployment. However, the broader repatriation experience of organizational expatriates and their families, beyond securing employment, is still largely unexplored. Thus, the purpose of this paper, an exploratory study, is to describe the repatriation experience of five US Christian repatriates who returned to the USA after long-term expatriate assignments in China.

A qualitative approach was employed, and data were collected through five open-ended interviews with US Christian repatriates, focusing on their social networks and family repatriation experiences.

Upon repatriation, most global assignees received assistance with relocation and securing stateside employment but no assistance with readjustment issues for themselves or their accompanying family members. Most found repatriation the most difficult part of the assignment, and home churches were of little assistance. The findings support the deterioration of home social networks during longer assignments and extend the literature’s findings to the expatriate spouse and families.

This exploratory study addresses the experiences of Christian US repatriates and their social support through work and non-work home social networks. The findings highlight the importance of intentional efforts by repatriates and their families to strengthen their home social connections in order to minimize repatriation difficulties.

This paper aims to examine the influence of academic repatriates’ perceived organizational support, adjustment and external employment opportunity on their intention to leave.

The data were collected from Sri Lankan academics who returned to their home university after completing their work (teaching/research) abroad. The repatriates who involved in teaching and research for one or more years abroad were included in this survey.

Results indicated that repatriates’ both the perceived organizational support had an important role to play in the prediction of repatriation adjustment and intention to leave. In turn, academics who adjusted to their repatriation better were highly likely to stay at their home university. In addition, repatriates’ perceived organizational support decreased their intention to leave through adjustment. In addition, when repatriates had trouble in adjustment and perceived high external employment opportunities, they reported higher intentions to leave the university than those who perceived fewer external employment opportunities.

This study relied on cross-sectional and self-reported data and was conducted with small number of sample (112).

For the academic institutions, this study will help to clarify their role in managing repatriation adjustment and develop appropriate organizational systems that can facilitate repatriates to better adjust to their repatriation which, in turn, reduces their intention to leave. This study signifies the role of management in retaining repatriates.

This study further contributes to the current discussion on repatriation and moves this discussion to academic repatriates. This study, particularly, discusses the issues of retaining repatriates in a Sri Lankan context as a developing country where attracting and retaining academic repatriates are more challenging tasks for universities.

While there is a burgeoning literature on self-initiated expatriates (SIEs), the emphasis has been on expatriation not repatriation. The purpose of this paper therefore is to explore how repatriating SIEs perceive the experience of repatriation compared with their pre-repatriation expectations. Further, we examine the seminal work of Black et al. (1992) in the light of current day realities.

This qualitative research draws on interviews with SIE New Zealanders returning home. It is an exploratory longitudinal study, based on interview data collected prior to (n = 32), and after (n = 27) repatriation, comparing expectations and experiences of repatriation.

Findings show that there is a strong level of congruence between the expectations of the return and their experience of repatriation. This congruence eases the transition and mitigates the impact of reverse culture shock. We revise Black et al.'s framework of repatriation adjustment to more accurately reflect the expectations and experiences of repatriating SIEs, recognising the importance of individual agency and the impact of today's technological advances on repatriation.

The contributions of this paper include clarification of repatriating SIEs. Further, through the revision of the framework, we identify new areas of research that would aid our understanding of repatriating SIEs and lead to the development of a more detailed model. We highlight the interplay between variables showing how these might mitigate the shock of repatriation.

Repatriation is an under-researched phase of the SIE, and this study provides empirical data that contributes to our understanding of the construct. Black et al.'s framework of repatriation adjustment is revised in the context of contemporary SIE, highlighting the holistic nature of self-initiated expatriation and repatriation, viewing the events not as discrete, but as a continuum of time.

This paper aims to present how a realistic view of the situation for the repatriate can help companies increase the retention rate among this important group of employees. A complete understanding of the repatriation process is crucial to offering repatriating employees proper backing and moral support needed during the process.

A thorough review of the literature on repatriation is carried out to present a repatriation process model and a number of research propositions.

This paper suggests that by focusing on motives and individuals' experience of the repatriation process, researchers and practitioners will be better able to understand the measures and support needed in the repatriation process to increase the retention of an organization's repatriated employees.

Suggestions for future research include a test of propositions by a survey, a longitudinal study of repatriates and closer look at the variables of motives and repatriation experience.

This paper combines existing knowledge with new insights for understanding the repatriation process.

This study examines whether US effective tax rates on foreign income of US multinationals (MNCs) vary according to the favorability of US macroeconomic conditions relative to those of non-US countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present evidence that US effective tax rates on foreign earnings are higher (lower) in periods when macroeconomic conditions in the US are favorable (unfavorable) relative to those elsewhere in the world. These results imply that firms seek to maximize after-tax returns when making asset allocation decisions, even when faced with US repatriation tax costs. We provide further evidence indicating that our primary results vary predictably according to certain firm characteristics, namely the ability to acquire funds for investment through less expensive means than repatriation of foreign profits, high intangible asset intensity, and tax aggressiveness. Finally, we show that economic uncertainty in the US counters the positive effects of favorable US macroeconomic conditions on US effective tax rates on foreign earnings. Our findings have implications for the policy debate around the US taxation of foreign earnings and provide a (partial) explanation for the observed lower-than-expected levels of repatriation activity following the implementation of the Tax Cuts and Jobs Act of 2017.

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.

In 2004, as the economy lay in stagnation, Congress searched for ways to stimulate job growth. Many members of Congress believed that high US taxes on repatriated earnings discouraged US-based multinational enterprises (MNEs) from bringing cash (in the form of dividends) home and investing those monies in the USA. As a result, Congress passed, and President Bush signed into law, the 2004 American Jobs Creation Act (AJCA), which reduced tax rates to a maximum 5.25 percent on cash repatriations to the USA over the course of a single tax year, i.e. a “tax holiday”. The purpose of this paper is to explore key determinants of repatriated earnings by US multinational enterprises.

This paper uses data collected from IRS documents between 2004 and 2008 to explore the drivers of MNE repatriations, including the AJCA tax holiday, from various countries to the USA. The paper applies a Lintner equation within a gravity model framework to estimate international liquidity flows.

The results indicate that repatriations to the USA are more likely to originate in Latin America and other countries in the Western Hemisphere. Significant evidence is also found of agglomeration effects; countries with higher numbers of MNE subsidiaries were significantly more or less likely (depending on the year in question) to repatriate earnings to the USA.

While several studies in the literature have examined the effects of the AJCA on individual firm earnings, very few studies have examined the aggregate effects of MNE repatriations in the context of the AJCA. More specifically, past studies have identified how much money flows back to the USA, but have not examined the set of countries from which most of the money flows.