Extension Submission Deadline

special issue on

"Striking a balance: Finance and accounting perspectives on international business research"

Multinational Business Review

Submission Deadline: April 11, 2022

Submit your manuscript here.<>

Guest Editors:

Igor Filatotchev                 King's College London, UK
Thomas Lindner                University of Innsbruck, Austria
Jakob Müllner                    Vienna University of Economics and Business, Austria

Multinational Business Review invites the submission of theoretical and empirical studies that develop and link current finance and accounting research topics with IB literature. The special issue on "Striking a balance: Finance and accounting perspectives on international business research" will accept contributions originating from either of the finance, accounting, and IB research traditions, and encourages interdisciplinary submissions. Research topics may include the role of financial structure for MNC strategy, profit-shifting activities in MNCs, or the internationalization of capital markets. The wide scope of the Special Issue is an attempt to encourage research contributions that not only address hitherto unexplored issues within international business-related topics, but also provide an original framework which can challenge conventional approaches to international business research using rigorous methodologies developed in contemporary accounting and finance research. Possible paper topics include, but are not limited to:

* Current topics in managing and financing international business activities (e.g., Brexit, global protectionism, economic disintegration)
* Governance and international finance (e.g., risk behaviour, agency cost)
* Institutional context and international finance (e.g., liability of foreignness in capital markets, local financial context, legitimacy, isomorphism)
* International capital structure and internal capital markets (e.g., diversification, international transfer pricing, arbitrage, taxation)
* Ownership effects on internationalization (e.g., family ownership, institutional investors, sovereign wealth funds)
* Financial risk management in internationalization (e.g., hedging, trade finance, risk reporting)
* International strategic finance (e.g., listing location, location specific financial advantages, project finance, syndication)
* Firm level issues in financing internationalization (e.g., SMEs, MNEs, EMNEs, born globals, export finance and FDI finance, joint ventures)
* Integrating IB and Finance theories (e.g., TCE, RBV, OLI, real options, agency, and institutional theory).
* The relationship between MNEs accounting practices, corporate governance and business strategy, including internationalisation strategy and Foreign Direct Investment (FDI)
* The impact of ethical accounting in MNEs
* How do financial reporting attributes mitigate or exacerbate "foreign firm discount" and "home bias" in equity and debt markets?
* What are the challenges auditors face in auditing MNEs, and how do they tackle these challenges? Does audit quality vary with culture, religion and trust?
* Strategic, financial and managerial antecedents of the adoption of
o national accounting practices
o international accounting practices
o voluntary reporting practices (ESG, CSR)
* Strategic, financial and managerial consequences of the adoption of
o national accounting practices
o international accounting practices
o voluntary reporting practices (ESG, CSR)
* Cross-country
o determinants of accounting standards' compliance
o differences in financial and of accounting practices
o mobility, diffusion and enforcement of accounting practices
o capital market risks and opportunities (debt, equity, internal external)
o accounting strategies (transfer pricing, tax avoidance)

Papers should be submitted electronically to MBR according to the instructions which can be found by following the links at:

Authors should consult the MBR home webpage and conform to the required format for submission. All papers will be refereed according to the usual practices of the journal and the first review will be completed within 90 days of the receipt of the manuscript. The deadline for submission is 28 February 2022. Upon submission of a revised version, the special issue editors will invite authors of papers in the review process for the special issue to a paper development conference that is provisionally planned for September 2022. Acceptance to the conference does not guarantee acceptance into the special issue.

We look forward to reading from you!

Dr. Jakob Müllner
Associate Professor
Academic Director - WU Executive Academy
WU Vienna - Wirtschaftsuniversität Wien
Institute for International Business
Department of Global Business and Trade
Welthandelsplatz 1 / D1. 5. OG, A-1020 Wien
Tel.: +43-1-313 36-4374
Fax: +43-1-313 36-90-4374
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