With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face differen...With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face different kinds of factors.Culture is one of the critically significant factors.Cultural differences between the home country and host country would affect consumer behaviour and product preferences.Therefore,the importance of cultural differences could be not ignored.展开更多
With the swift growth of China's economy in recent years, the number of multinational corporations in China is increasing rapidly, and during their process of management, the strategy of human resources localizati...With the swift growth of China's economy in recent years, the number of multinational corporations in China is increasing rapidly, and during their process of management, the strategy of human resources localization is widely used. Though there are a lot of scholars who have done research on advantages, negative effects and implementation of this strategy, there are still not enough studies have been made about the enlightenments for China. Therefore, this study aims at representing more modern and advanced opinions by stating superiority and inferior of multinational corporations' human resources localization strategy on the basis of predecessors' studies. This study is based on multinational corporation human resources localization theories, research on certain multinational corporations located in China, and data and information from relative journals, books,newspapers and internet. The conclusion of this paper is as below: though human resources localization strategy has obvious advantages, the management shall control the"degree"in case of"over-localization"; secondly, as Chinese corporations, it is necessary to possess their own core technology instead of being a manufacturer only; and last, Chinese corporations should learn from foreign multinationals that balancing between globalization and localization, to maximize the benefits.展开更多
The investment of Samsung Electronics in China is divided into three types: production companies, sales companies and R&D institutions. Based on an analysis of the spatial structure of Samsung's three types of...The investment of Samsung Electronics in China is divided into three types: production companies, sales companies and R&D institutions. Based on an analysis of the spatial structure of Samsung's three types of investment and parent company, it is put forward that regional bias exists during the operation of a multi-national corporation (MNC) in China, i.e., regional biases of technology, price, sales as well as decision-making. Front office and back office, two terms related closely with the location of modern MNCs, are defined and locational principles of each are studied. It is pointed out that production companies and R&D institutions belong to back office, while sales company falls into the type of front office. Based on a summarization on the spatial distribution of production companies, sales companies and R&D institutions, the locational principles of front office and back office are then applied in explaining the location of Samsung's operating entities in China. By analyzing the spatial structure and locational principles of Samsung, a typical MNC in China, this paper aims to understand the internal operating mechanism of modern MNCs and then bring assistance to related policies to cope with those problems about MNCs that have attracted growing attention in recent years.展开更多
This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investm...This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage earnings.We discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings downward.We demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional quality.Further research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private MNCs.We find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.展开更多
文摘With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face different kinds of factors.Culture is one of the critically significant factors.Cultural differences between the home country and host country would affect consumer behaviour and product preferences.Therefore,the importance of cultural differences could be not ignored.
文摘With the swift growth of China's economy in recent years, the number of multinational corporations in China is increasing rapidly, and during their process of management, the strategy of human resources localization is widely used. Though there are a lot of scholars who have done research on advantages, negative effects and implementation of this strategy, there are still not enough studies have been made about the enlightenments for China. Therefore, this study aims at representing more modern and advanced opinions by stating superiority and inferior of multinational corporations' human resources localization strategy on the basis of predecessors' studies. This study is based on multinational corporation human resources localization theories, research on certain multinational corporations located in China, and data and information from relative journals, books,newspapers and internet. The conclusion of this paper is as below: though human resources localization strategy has obvious advantages, the management shall control the"degree"in case of"over-localization"; secondly, as Chinese corporations, it is necessary to possess their own core technology instead of being a manufacturer only; and last, Chinese corporations should learn from foreign multinationals that balancing between globalization and localization, to maximize the benefits.
基金Under the auspices of National Natural Science Foundation of China (No. 40471041)
文摘The investment of Samsung Electronics in China is divided into three types: production companies, sales companies and R&D institutions. Based on an analysis of the spatial structure of Samsung's three types of investment and parent company, it is put forward that regional bias exists during the operation of a multi-national corporation (MNC) in China, i.e., regional biases of technology, price, sales as well as decision-making. Front office and back office, two terms related closely with the location of modern MNCs, are defined and locational principles of each are studied. It is pointed out that production companies and R&D institutions belong to back office, while sales company falls into the type of front office. Based on a summarization on the spatial distribution of production companies, sales companies and R&D institutions, the locational principles of front office and back office are then applied in explaining the location of Samsung's operating entities in China. By analyzing the spatial structure and locational principles of Samsung, a typical MNC in China, this paper aims to understand the internal operating mechanism of modern MNCs and then bring assistance to related policies to cope with those problems about MNCs that have attracted growing attention in recent years.
基金the National Natural Science Foundation of China(Nos.72203061,72303157,and 72173082)the Ministry of Education Project of Key Research Institute of Humanities and Social Sciences at Universities in China(No.22JJD790011)the Fundamental Research Funds for the Central Universities(No.2021ECNU-HLYT033).
文摘This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage earnings.We discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings downward.We demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional quality.Further research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private MNCs.We find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.
