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1.
Analysis and debate on the roles of accounting in human rights issues is an emerging topic of research. This study draws attention to certain human rights dilemmas arising from investment initiatives of transnational corporations within the Tanzanian socio-political and economic context. Evidence is provided on how accounting operates in resolving such dilemmas through an examination of foreign direct investment episodes where the state has agreed contracts with transnational corporations in the mining sector of Tanzania. The study finally considers the possibility of corporate governance reforms informed by accounting ideas in order to promote realisation of human rights alongside other interests.  相似文献   

2.
Despite the ubiquitous nature of the discourse on human rights there is currently little research on the emergence of disclosure by multinational corporations on their human rights obligations or the regulatory dynamic that may lie behind this trend. In an attempt to begin to explore the extent to which, if any, the language of human rights has entered the discourse of corporate accountability, this paper investigates the adoption of the International Labour Organisation's (ILO) human rights standards by major multinational garment retail companies that source products from developing countries, as disclosed through their reporting media. The paper has three objectives. Firstly, to empirically explore the extent to which a group of multinational garment retailers invoke the language of human rights when disclosing their corporate responsibilities. The paper reviews corporate reporting media including social responsibility codes of conduct, annual reports and stand-alone social responsibility reports released by 18 major global clothing and retail companies during a period from 1990 to 2007. We find that the number of companies adopting and disclosing on the ILO's workplace human rights standards has significantly increased since 1998 – the year in which the ILO's standards were endorsed and accepted by the global community (ILO, 1998). Secondly, drawing on a combination of Responsive Regulation theory and neo-institutional theory, we tentatively seek to understand the regulatory space that may have influenced these large corporations to adopt the language of human rights obligations. In particular, we study the role that International Governmental Organisation's (IGO) such as ILO may have played in these disclosures. Finally, we provide some critical reflections on the power and potential within the corporate adoption of the language of human rights.  相似文献   

3.
The opening of the Australian economy in a globalised world has led to Australian garment and retail corporations moving their manufacturing overseas and acquiring goods from overseas providers. This is usually better for the corporations’ bottom‐line, as they can purchase goods overseas at a fraction of their local cost, partly due to cheap labour. Australia is one of the many OECD countries not to have a well regulated environment for workplace human rights. This study examines 18 major Australian retail and garment manufacturing corporations and finds that workplace human rights reporting is poor, based on content analysis of their annual reports, corporate social responsibility reports and websites. This is probably due to the failure of the Australian Government to provide adequate oversight by promulgating mandatory reporting standards for both local and overseas operations of Australian companies. This permits corporations to avoid reporting their workplace human rights standards and breaches.  相似文献   

4.
This paper investigates the effect of financial education on foreign portfolio investment. We show that higher investor financial education fosters international diversification, and that its role is particularly pronounced where information problems and monitoring costs are likely to be more severe, that is, in countries where protection of minority shareholders' rights is weaker.We interpret this evidence as supportive of the conjecture that financial education lessens the informational constraints binding foreign investors.  相似文献   

5.
This paper examines the relationship between regulation and innovation from both theoretical and empirical perspectives. The theoretical model focuses on the role of competition policy (measured by increases in the number of firms) and the strength of intellectual property rights in fostering cost-reducing R&D, under both R&D competition and R&D cooperation. It is shown that, theoretically, competition policy and intellectual property rights are complements under R&D competition, while they are substitutes under R&D cooperation. Moreover, under R&D competition, innovation is maximized through strict competition policy and strong intellectual property rights; whereas under R&D cooperation, innovation is maximized through strict competition policy and weak intellectual property rights. The empirical model tests the effect of several regulatory policies on innovation in several MENA countries. The results of dynamic panel data regressions point that competition policy and intellectual property rights are complements. In addition to competition policy and intellectual property rights protection, the following country/regulation characteristics are considered: human capital, government efficiency, foreign direct investment, natural resources dependence, labor market regulations, and GDP level. The paper finds that the extent of regulations in all categories has statistically significant effects on R&D, except FDI. One explanation is that most FDI to the MENA region flows to natural resources and non-tradable sectors, which are less relevant to R&D than other sectors (e.g., manufacturing and information and communications technology sectors).  相似文献   

6.
构建投资便利化衡量体系,并运用主成分分析法计算“一带一路”沿线48个国家的投资便利化水平。在确定沿线国家投资便利化得分的条件下,采用固定效应的检验方法考察2008-2016年沿线国家投资便利化水平对中国OFDI的影响。结果表明:投资便利化、国内生产总值、人口数量对中国对外直接投资存在正向拉动作用;而东道国与投资国的距离对OFDI呈负向影响。未来中国应积极推广“一带一路”沿线国家的基础设施建设,逐步提升合作国的投资便利化水平;并通过推动区域投资一体化,带动跨国企业对沿线国家的投资。  相似文献   

7.
During the financial crisis, sovereign ratings have come under increased public scrutiny due to their strong impact on sovereign borrowing costs and hence financial stability of countries. However, their influence on corporations within and outside the respective nations has so far attracted only limited attention, although several academics have provided intriguing insights in this regard. In order to obtain a structured overview of this relatively young strand of research, this paper reviews key insights and conclusions that the extant literature offers on the role of sovereign creditworthiness for corporations. Herein, it focuses on the effects that have been observed for the corporate business environment, access to capital, and foreign investment activities. Different research issues providing fertile ground for future studies are identified.  相似文献   

8.
This paper empirically analyses the impact of a host country’s intellectual property (IP) protection on Chinese outward foreign direct investment (OFDI), employing panel data of 109 host countries’ FDI stocks and IP protection levels. Based on the regression results, it is concluded that the host country’s IP protection has a significant impact on Chinese OFDI. By including an interaction term into the regression, it can be seen that a host country’s trade openness enhances the influence of intellectual property protection on OFDI. Using subsample regressions, it was found that the positive effect of the protection of IP rights by the host country on China’s OFDI is stronger in the countries along China’s ‘Belt and Road’ initiative. For a subsample of countries with a lower degree of IP protection than China, the positive effect of IP protection is weaker than in ones with a higher IP protection level. The results obtained through a threshold regression, show that host countries can be divided into three categories, based on gross domestic product per capita, namely low, medium and high development levels. The higher the level of economic development of the host country, the greater the impact of IP protection on China’s OFDI. The host countries are also categorised into low-, medium- and high-level IP protection levels. As the level of a host country’s IP protection improves, it promotes OFDI from China.  相似文献   

9.
This paper shows that vertical fiscal inefficiencies impede federally organized countries in successfully attracting foreign direct investment. Such countries, particularly if characterized by weak institutions, are disadvantaged in the process of bidding for firms and in their ability to commit to a low overall tax burden. The interaction of these problems deteriorates their competitive position vis-à-vis unitary states in the competition for foreign direct investment. These theoretical considerations are in line with recent empirical evidence that suggests that the number of government layers of host countries has significant and sizeable negative effects on the amount of foreign direct investment inflows.   相似文献   

10.
Does it matter for domestic investment whether a country's financial system is bank-based or stock-market based? This paper posits that financial intermediation affects domestic investment notably by alleviating financing constraints, allowing firms to increase investment in response to increased demand for output. The key result is that the structure of the financial system has no independent effect on investment, in the sense that it does not enhance the response of investment to changes in output, while financial development makes investment more responsive to output growth. Consequently, rather than promoting a particular type of financial structure, countries should implement policies that reduce transactions costs in financial intermediation and enforce creditor and investor rights. This will facilitate the development of banks and stock markets, which will stimulate domestic investment.  相似文献   

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