International Finance, Accounting and Corporate Governance

Jakob Muellner

Jakob Muellner
Vienna University, Austria

Igor Filatotchev

Igor Filatotchev
City University of London, United Kingdom

The 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. These challenges extend beyond traditional IB and Management topics into Corporate Finance, Accounting and Governance (Bowe, Filatotchev & Marshall, 2010; Filatotchev, Poulsen & Bell, 2018). Integrating theoretical perspectives, empirical settings and/or methodologies from these disciplines with concepts and from IB scholarship promises novelty and valuable contributions (Puck & Filatotchev, 2018). Potential topics include but are not limited to: a) Financial challenges/strategies in firms’ internationalization (e.g. M&As; IPOs; financial syndication; trade & export finance; FX risks & hedging; internal capital markets; project finance; export promotion). b) Internationalization/institutions and their effects on international finance (e.g. cost of capital in international markets & capital structure of MNEs; capital market liability of foreignness & home bias; capital sourcing & location choice; cross-listing; cross-border bonds & loans; financial market institutions). c) Internationalization/institutions and their effects on corporate governance (e.g. ownership structures; governance regimes, practices, and their diffusion; management control & incentives). d) Internationalization/institutions and their implications for accounting (e.g. Accounting standards and practices; ethical accounting; transfer pricing & tax avoidance). e) Any interdisciplinary research combining one or more of the above topics to make a clear international business contribution.

Keywords:
M&As; IPOs; cross-border bonds & loans; financial market institutions; accounting standards and practices; ethical accounting; transfer pricing & tax avoidance.