Ausländische Direktinvestitionen in der nachholenden wirtschaftlichen Entwicklung Mittelosteuropas
Jutta Günther
Gegen den Strich. Ökonomische Theorie und politische Regulierung.,
2003
Abstract
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FDI as Multiplier of Modern Technology in Hungarian Industry
Jutta Günther
Intereconomics,
No. 5,
2002
Abstract
Foreign direct investment is generally expected to play a significant role as a multiplier of modern production and management know-how in Central Eastern European transition economies. The following paper examines the various mechanisms by which such technological spillover effects could in theory take place and compares them with the results of an empirical study of their practical significance for Hungarian industry.
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Technologietransfer durch ausländische Direktinvestitionen in Mittelosteuropa am Beispiel Ungarns
Jutta Günther
Wirtschaft und Außenpolitk im Osten Europas, Beiträge zur 8. Brühler Tagung junger Osteuropa-Experten,
2000
Abstract
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Corporate Social Responsibility and Profit Shifting
Iftekhar Hasan, Panagiotis I. Karavitis, Pantelis Kazakis, Woon Sau Leung
European Accounting Review,
2099
Abstract
This paper examines the relation between corporate social responsibility (CSR) performance and tax–motivated income shifting. Using a profit–shifting measure estimated from multinational enterprises (MNEs) data, we find that parent firms with higher CSR scores shift significantly more profits to their low-tax foreign subsidiaries. Overall, our evidence suggests that MNEs engaging in CSR activities acquire legitimacy and moral capital that temper negative responses by stakeholders and thus have greater scope and chance to engage in unethical profit-shifting activities, consistent with the legitimacy theory.
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