“…transfer from subsidiaries to the headquarters that is of RKT. Although there was a general agreement in the literature about this (Burmeister et al, 2018;Su et al, 2023), evidence supporting this assumption was limited (Jim enez-Jim enez et al, 2020;Nair et al, 2016) because most of the empirical studies on the determinants of RKT had focused on the characteristics of the subsidiaries (Nair et al, 2016;Rabbiosi and Santangelo, 2013), the knowledge senders, not on the role of headquarters, the knowledge receivers in that process. Therefore, this study takes a step toward understanding of RKT within MNCs and demonstrates that the headquarters' absorptive capacity should be included in the ongoing debate about how to foster RKT in MNCs and in the research in this field.…”