Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
10489306 | Accounting Forum | 2012 | 9 Pages |
Abstract
⺠Off-shoring and out-sourcing promise significant corporate financial transformation. ⺠Analysis of US majority-owned foreign affiliates reveals deeper out-sourcing and off-shoring than their parent companies. ⺠US foreign affiliates also attempt to access new markets and lower labor costs to sustain competitiveness. ⺠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
Authors
Edward Lee, Ya Ping Yin,