Thunderbird International Business Review最新文献

The development of the digital economy in China has not only led to a revolution in science and technology and its industry transformation but also affected China's export upgrading. This article uses the provincial-level panel data of China's export products from 2012 to 2019 to explore the impact and mechanism of digital economy development on export upgrading. The result shows that the development of the digital economy generally promotes the technical complexity of exports, which is more significant in regions with higher resource allocation efficiency. The mediation effect test finds that the development of the technology market and human capital improvement are the two basic paths of the digital economy to promote export upgrading. The conclusion is still valid after a series of robustness tests, such as replacing the explanatory variables and using instrumental variables.

We investigated the mediating role of financial inclusion in the relationship between financial literacy and financial well-being in Ghana. Using PLS-SEM, we found that financial inclusion indeed mediates financial literacy and financial well-being in Ghana. We also documented a positive and significant relationship between Ghanaians' financial literacy and financial well-being. Again, financial literacy has a direct positive effect on financial inclusion. Hence, to enhance the impact of financial literacy on financial well-being in Ghana, policymakers should grant financial institutions enough freedom to offer a variety of financial services; financial institutions that have lost credibility in Ghana (such as insurance companies) should be put in check to build the trust of Ghanaians in them; and the cost of using a mobile phone and internet services to access financial services in Ghana should be reduced. The management of financial institutions can utilize the freedom offered to them by policymakers to offer various financial services to the public, build trust in customers, and offer lower-cost services to help improve the financial well-being of Ghanaians.

This study examines multinational companies in emerging markets, exploring their transfer pricing strategies for establishing tax havens. These companies employ various mechanisms (e.g., transfer pricing, profit transfers, and the reallocation of intangible assets) to minimize their tax liabilities. Today an increasing level of intangible assets facilitates smoother profit transfers to jurisdictions with lower tax burdens. Furthermore, these companies relocate their productive activities to tax havens, creating opportunities for corporate tax evasion and avoidance. Despite the efforts of governments and international organizations to propose the adoption of a minimum tax rate for different countries, these companies have been able to reduce or completely avoid paying taxes. Our study sample includes companies headquartered in emerging countries between 2010 and 2020. The study introduces some innovative elements, such as the variable “transfer pricing intensity,” which is derived from manual data collection. This variable enables analysis of the transfer pricing levels employed by multinational companies. In addition, a noteworthy contribution of this research is the use of an unconventional tax proxy known as AREA, which monitors the tax benefits associated with short- and long-term debts. The results demonstrate that these companies employ a diverse range of instruments, often in combination, to reduce taxes in their conglomerates. These findings contribute significantly to a deeper understanding of the intricacies surrounding corporate tax optimization practices and provide valuable insights for governments in formulating robust policies that promote transparency and accountability in the international tax landscape.

This study aims to assess the impact of changes in international business modes on consumer ethnocentrism. The study utilizes a quantitative research approach and is theoretically grounded in the resource-based view. Data was collected from Bangladesh, China, India, and Malaysia using the consumer ethnocentrism tendencies scale (CETSCALE), and analyzed using quantitative methods. The results indicate that changes in international entry modes have an impact on the degree of consumer ethnocentrism. Across all countries studied, the highest level of consumer ethnocentrism was found for imported products, and this degree and intensity decreased when the entry modes changed from importing to joint venturing and FDI. This study contributes to the literature on both international business and consumer behavior by integrating the two fields, resulting in a robust theoretical contribution. The findings also suggest that the appropriate IB mode can act as a resource.

This research had the objective to analyze the influence of network transitions within the life cycle stages of Born Globals (BGs). By developing a framework that consisted of a pre-inception phase, start-up phase, and growth phase, the study proposed to identify which networks were used and which knowledge was acquired within the development of the BGs, in order to analyze the network transitions that influenced its international expansion. By conducting in-depth interviews, the data was collected for the analysis of a comparative case study. Our empirical findings indicate that in the pre-inception phase, technological knowledge from institutional and business networks was pivotal to acquiring internal development making it possible for the companies to progress to the inception phase. Furthermore, international marketing knowledge acquired through business networks contributed to the transition from the inception phase to the growth phase as well as its internationalization. The results imply that high-tech entrepreneurs should consider developing business and institutional networks as an efficient mean for firm development and rapid internationalization.

Populist leadership has gained global traction in recent years, often emerging as a voice for the people against established institutions and elites while championing traditional values. However, the repercussions for the business environment remain elusive. This study examines the impact of populist policies on businesses, with a specific focus on the responses of large companies. We analyze two decades of the Brazilian political landscape to identify controversies surrounding populism's rhetoric and its real-world effects on people's lives and business practices. Through this case study, we introduce a framework that explores the interplay between populism's influence and public policies, shaping market dynamics. In response, companies strategically adapt to maintain their competitiveness. This study, set in the Brazilian context, provides valuable insights and lessons for international businesses operating in politically diverse and dynamic economies.

How does a mismatch between management and cultural norms lead to decreased engagement and productivity? Within both Germanic and Mediterranean cultural spheres, trust dynamics mirror deeply ingrained kinship patterns, which evolve slowly over time. The inclination to trust within one's own kin group is notably stronger among Mediterranean populations compared to their Germanic counterparts. Even as these populations migrated to regions such as Latin America and the United States, the distinct trust patterns persist. Germanic managerial methodologies rely heavily on trust-based behaviors inherent to Germanic cultures, which may not find resonance within the Mediterranean cultural context. Consequently, such managerial approaches often prove less effective within Mediterranean clusters. In contrast, management practices that prioritize kinship dynamics, commonly seen among Mediterranean peoples, foster an environment of trust, teamwork, and a sense of collective responsibility. This approach necessitates fewer bureaucratic controls and cultivates heightened levels of engagement and performance in the workplace. These assertions draw from a synthesis of historical accounts, business literature, anthropological studies, as well as empirical evidence from sources such as the World Values Survey Wave 6 data and field research conducted over a 2-year period within a Brazilian samba school setting.

This study aims to understand the main factors that contribute to the failure of implementing New Public Management (NPM) plans, as well as to investigate the potential link between informal networks, namely wasta, and this failure in organizations across the Middle East and North Africa (MENA region), with Jordanian public organizations taken as an illustrative case. A qualitative approach was applied, and a total of 24 semi-structured interviews were conducted with HR officials in Jordanian public organizations, different state-owned enterprises (SOEs), ministries, and government agencies (GAs). The results show that wasta contributes to the failure of NPM implementation in Jordanian public organizations, indicating that public employees contribute directly to the failure of NPM strategies in Jordanian public organizations for many reasons on top of which their resistance to these reform plans. Our findings also suggest that the implementation of NPM strategies failed to diminish the use of wasta in HRM practices even though wasta was an important reason to implement NPM. This study adds knowledge to the limited informal networks literature, by exploring the interplay between informal networks on one side, and the NPM literature on the other side.

Artificial intelligence is a dynamic and emerging form of technological innovation that has numerous ramifications for international business managers. The aim of this article is to obtain commentary from researchers about the role artificial intelligence will play in the global arena. This includes asking questions about how it will affect internationalization processes and whether it will lead to more international collaboration. Well-known researchers provide advice on what international business managers should do in terms of staying competitive but also how they can integrate learning from artificial intelligence into their business operations. Lastly, suggestions for future research regarding the interplay between international business and artificial intelligence are provided.