Article ID Journal Published Year Pages File Type
10489306 Accounting Forum 2012 9 Pages PDF
Abstract
► Off-shoring and out-sourcing promise significant corporate financial transformation. ► Analysis of US majority-owned foreign affiliates reveals deeper out-sourcing and off-shoring than their parent companies. ► US foreign affiliates also attempt to access new markets and lower labor costs to sustain competitiveness. ► Off-shoring and out-sourcing have not transformed return on assets or shareholder value for US parent companies.
Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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