Towards a new corporate responsibility and governance? Tax haven and other identity characteristics of Asia-Pacific​ multinational corporations

Yama Temouri, Vijay Pereira, Chris Jones, Ashish Malik and Chris Rowley

Asia Pacific Business Review, 2022, vol. 28, issue 2, 157-164

Abstract: The research on different characteristics of Asia-Pacific multinationalcorporations (MNCs) in the context of the various institutional and tax regimes, governance issues and executive pay/firm performance implications in tax havens has attracted significant scholarly attention. Drawing on the cross-disciplinary literature as well as the five articles included in this special issue, we firstly offer new conceptual and empirical insights into the unique challenges and opportunities for MNCs’ identity as they establish Tax Havens in the Asia-Pacific region, and secondly highlight the key challenges and gaps faced by scholars in investigating the Asia-Pacific region and its MNCs. We subsequently propose an agenda for future research directions to lay the foundation for international business and management scholars to advance the theorizing and empirical work in the Asia-Pacific region context.

Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/13602381.2022.2012990 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:apbizr:v:28:y:2022:i:2:p:157-164

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/FAPB20

DOI: 10.1080/13602381.2022.2012990

Access Statistics for this article

Asia Pacific Business Review is currently edited by Professor Chris Rowley and Malcolm Warner

More articles in Asia Pacific Business Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().