2020 Fiscal Year Research-status Report
Empirical Research on Cross-national Distances and Firm Risks in Multinationals
| Project/Area Number |
19K13847
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| Research Institution | University of Tsukuba |
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Principal Investigator |
顧 俊堅 筑波大学, ビジネスサイエンス系, 助教 (10820433)
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| Project Period (FY) |
2019-04-01 – 2022-03-31
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| Keywords | Cross-national distance / Multinationals / Tax policy / Accounting quality / Audit fees |
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| Outline of Annual Research Achievements |
The main achievements in the academic year 2020 are as follows:
Three papers related to this project were published. The first one was published in Journal of Business Ethics (SSCI 2019 IF 4.141 Q1; FT Top 50), which investigates the conditions under which host country portfolios are more likely to regularize corporate tax behavior; The second one was published in Economic Research-Ekonomska Istrazivanja (SSCI 2019 IF 2.229 Q2), which investigates the effect of voluntary IFRS adoption on accounting quality; The third one was published in Journal of Multinational Financial Management (SSCI 2019 IF 1.965 Q2), which examines the effects of FDI characteristics on audit fees and the influence of homogeneity of industries on these effects.
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| Current Status of Research Progress |
Current Status of Research Progress
2: Research has progressed on the whole more than it was originally planned.
Reason
In the second year of this project, along with the original proposal, three papers were generated and published in high-quality journals, which hits the second year’s target of the research proposal.
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| Strategy for Future Research Activity |
Following the original plan, two more papers are in the pipeline. The well-finished working paper will be actively submitted to the leading conferences and high-quality Journals. Considering the potential influence of COVID-19 on domestic and global transportation, some conference attending plans might be changed (e.g., it is possible to attend more virtual conferences in the academic year 2021). Nevertheless, working paper preparation and journal submission would not be delayed.
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