This paper explores the influence of culture on inter-unit knowledge flows in multinational corporations. Based on literature review, the knowledge transfer process is categorized by the extent of exact copying of knowledge and the utilization of information technology. Individualism/collectivism dimension is chosen as the cultural factor. In addition, characteristics of knowledge are also take...

Corporate governance is concerned with the institutions that influence how business corporations allocate resources and returns. A system of corporate governance shapes who makes investment decisions in corporations, what types of investments they make, and how returns from investments are distributed. Retained earnings—undistributed profits and capital consumption allowances—have always provid...

The position and role of transnational corporations (TNCs) vis-a-vis the concept sovereignty is specific. TNCs operate as an organism (an economic social reality a net created by mother society, subsidiaries, their suppliers anchored in different jurisdictions). article presents three areas where interaction state’s most visible. First, it discusses issue self-limitation with respect to adminis...

We study how cultural norms and enforcement policies influence illicit corporate activities. Using confidential Internal Revenue Service (IRS) audit data, we show that corporations with owners from countries with higher corruption norms evade more tax in the U.S. This effect is strong for small corporations and decreases as the size of the corporation increases. In the mid-2000s, the United Sta...