International Finance, Accounting & Corporate governance
Konstantinos Bozos, Leeds University, United Kingdom
Trond Randøy, University of Agder, Norway; Copenhagen Business School, Denmark
This track invites International Business (IB) research with interdisciplinary perspectives from International Finance, International Accounting and Corporate Governance. Diverse institutional settings create risks and challenges for firms engaging in IB, particularly highlighted by recent world event such as the Covid pandemic and the Ukraine crisis. These challenges extend beyond traditional IB and Management topics into Corporate Finance, Accounting and Governance. Integrating theoretical perspectives, empirical settings and/or methodologies from these disciplines with concepts and from IB scholarship promises novelty and valuable contributions. Empirical and theoretical contributions at the intersection of these fields which aim to encourage interdisciplinary integration are particularly, but not exclusively welcome. Among others, topics can relate to comparative and international corporate governance systems and ownership structures, internationalization of boards and top management incentives, foreign listing, financial risk management, trade finance, international accounting, transfer pricing, cash-management, project finance, M&A, hedging, or the use of local and international equity and debt in foreign markets. In addition, we invite papers which address financial effects resulting from firm-level internationalization, such as cost of capital, foreign exchange risk, liability of foreignness in capital markets, financial flexibility, and arbitrage. Finally, contributions can combine macro-level institutional concepts with financial management and financial reporting, providing insights that have both theoretical and managerial implications for the management and governance of international operations. In sum, papers should have clearly identified IB contributions but complement them with concepts, measures or theories from Financial Management, Accounting or Corporate Governance. We also seek contributions that specifically address how the Covid Pandemic and the Ukraine crisis call for changes in the financial, accounting, and corporate governance functions of MNEs.
Keywords
International M&As and performance; board performance, top management incentives, IPOs; cross-border bonds & loans; financial market institutions; accounting standards and practices; ethical accounting; transfer pricing & tax issues.