Intra-industry spillovers of profit shifting and investments in tax havens

Souillard, Baptiste

doi:10.1016/j.jebo.2022.09.021

Cited by 7 publications

(3 citation statements)

References 32 publications

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“…This study focuses on intra-industry spillover effects. Referring to previous studies (Le & Ngo, 2022; Souillard, 2022), the intra-industry spillover effect in this study refers to the impact of a firm’s behavior on other firms in the same industry. Specifically, we examine the impact of a company’s digitization or ESG performance on the digitization or ESG performance of other companies in the same industry.…”

Section: Concepts and Hypothesesmentioning

confidence: 99%

Digitalization, Spillover and Environmental, Social, and Governance Performance: Evidence From China

2024

The Journal of Environment & Development

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There is growing interest in the relationship between digitalization and environmental, social, and governance (ESG) performance, but existing research focuses on the one-way relationship and ignores the two-way mechanism. Based on a sample of 3335 listed companies in China in 2020, this study adopts a spatial simultaneous equation model to investigate the bidirectional mechanism between companies’ digitalization and ESG performance. The results show that digitalization and ESG performance have a significant positive two-way mechanism; digitalization enhances ESG performance, while ESG performance promotes digitalization. The results also indicate a significant positive intra-industry spillover effect for both digitization and ESG performance. Further research shows that the relationship between digitization and ESG performance does not differ depending on the definition of spatial weights, however, the spillover effects do differ depending on the definition of spatial weights.

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Section: Concepts and Hypothesesmentioning

confidence: 99%

Digitalization, Spillover and Environmental, Social, and Governance Performance: Evidence From China

2024

The Journal of Environment & Development

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“…The above studies reveal a series of profit-oriented motives for SCC. Profit-based behavior stems from interest claims [ 18 , 19 ]. Interest demands of enterprises refer to an organization’s desire for wealth and industry status to obtain survival and growth [ 20 , 21 ].…”

Section: Literature Reviewmentioning

confidence: 99%

“…The gap in resource endowment advantage manifests itself as a competitive advantage [ 32 ]. The goal of profit maximization is rooted in the existence of interest claims [ 18 , 19 ]. Factor flows are built on cooperative relationships [ 31 ].…”

Section: Theoretical Analysismentioning

confidence: 99%

Competitive advantage, relationship, and benefit: Primary and secondary influencing factors of supply chain collaboration in China’s advanced manufacturing industry

et al. 2023

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The advanced manufacturing industry is located at the top of the manufacturing value chain. Its development is restricted by supply chain collaboration (SCC), the level of which is affected by many factors. Few studies comprehensively summarize what influences SCC and distinguish the impact level of each factor. Practitioners have difficulty isolating the primary factors that affect SCC and managing them effectively. Therefore, based on synergetics and the theory of comparative advantage, this study analyzes what influences SCC in the advanced manufacturing industry and how these influencing factors work, using data from 94 manufacturing enterprises and the Haken model to identify the influencing factors. The results show that China’s advanced manufacturing supply chain underwent a phase change and entered a new stage during 2017–2018. In the new stage, the competitive advantages of enterprises are one order parameter (slow variable) and are primary factors affecting SCC. The interest demands of enterprises are a fast variable and are secondary factors affecting SCC. The competitive advantages of enterprises dominate the interests of enterprises in affecting the collaboration level of China’s advanced manufacturing supply chain. In addition, in the process of influencing SCC, there is a positive correlation between the competitive advantages of enterprises and the interest demands of enterprises, and the two factors have a positive feedback mechanism. Finally, when the enterprises in the supply chain cooperate based on their differential advantages, the collaboration capability of the supply chain is at the highest level, and the overall operation of the supply chain is orderly. In terms of theoretical contribution, this study is the first to propose a collaborative motivation framework that conforms to the characteristics of sequential parameters, which provides a theoretical reference for subsequent studies on SCC. In addition, the theory of comparative advantage and synergetics are linked for the first time in this study, and both of them are enriched and developed. Equally importantly, this study compares the bidirectional influence between firms’ competitive advantages and firms’ interest demands and the ability of both to influence SCC, enriching previous validation studies of unidirectional influence. In terms of practical implications, this study guides top managers to focus on the management practice of collaborative innovation in the supply chain and advises purchasing managers and sales managers on selecting supply chain partnerships.

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