Chinese host country nationals' willingness to help expatriates:the role of social categorization

In this study, we examine Chinese host country nationals' (HCNs') willingness to offer role information and social support to expatriates from the United States. Using data from 132 Chinese managers, we find that ethnocentrism, interpersonal affect, and guanxi significantly impact HCNs' willingness to offer help to expatriates. Furthermore, we find that the job level of the expatriate has a significant impact on HCNs' willingness to offer role information but not on willingness to offer social support. The results suggest that paying attention to the perceptions and reactions of HCNs toward expatriates is imperative for multinational companies if expatriates are to succeed on their assignments. ©2011 Wiley Periodicals, Inc.

Pre-adoption market reaction to IFRS 9:a cross-country event-study

We are the first to examine the market reaction to 13 announcement dates related to IFRS 9 for over 5400 European listed firms. We find an overall positive reaction to the introduction of IFRS 9. The regulation is particularly beneficial to shareholders of firms in countries with weaker rule of law and a smaller divergence between local GAAP and IAS 39. Bootstrap simulations rule out the possibility that sampling error or data mining are driving our findings. Our main findings are also robust to confounding events and the extent of the media coverage for each event. These results suggest that investors perceive the new regulation as shareholder-wealth enhancing and support the view that stronger comparability across accounting standards of European firms is beneficial to international investors and outweighs the costs of poorer firm-specific information.

Host country nationals' support to expatriates:an investigation in Turkey

Using data from 243 executives in Turkey, we investigate the relationship(s) between perceived values similarity, in-group/out-group categorisation, interpersonal effect and Host Country National (HCN) willingness to offer role information and social support to expatriates. Results of this study confirm that HCNs are more likely to offer support to expatriates whom they categorise as in-group, as well as to those who they perceive as holding similar values. In addition, our data suggest that Turkish HCNs are more likely to offer support to Indian expatriates as compared to expatriates from the USA, and to expatriates who are assigned to work as their supervisors rather than to expatriate subordinates. We discuss implications of our findings for multinational corporations and suggest future research ideas.