CLICK HERE FOR THE FULL INTRODUCTION AND METHODOLOGY. ", Internal Revenue Service. We also reference original research from other reputable publishers where appropriate. It is well known that modern multinationals such as Google can derive substantial revenue and profits from Australia without significant physical presence here. We will continue to focus on protecting customers interests.. From sports games and concession stands to tailgates and company parties, we are able to stay nice and fed thanks to PepsiCo.s delicious products. The Triumph of Death, Pieter Bruegel the Elder, 1562. By and large, chocolate deserves to be its own food group. are experts on all things printed and promotional. Social media sites and apps have helped people around the world to connect and create virtual communities based on common interests. Whether you love hip hop or country, comedy or cartoons, Viacom is a leading force for your entertainment. @bernhardwarner, Sarah Kessler is a senior staff editor for DealBook and the author of Gigged, a book about workers in the gig economy. Under the law, corporations possess many of the same rights and responsibilities as individuals. Companies are ranked by revenues from the most recently completed fiscal year. Approximately 176 media companies operate in the United States. 4) and truck stop and convenience store operator Pilot Company (No. This means that the owners cannot be held responsible for the debts of the corporation. And theres been no word from either President Vladimir Putin of Russia or his rebellious military chief-for-hire, Yevgeny Prigozhin, after Mr. Prigozhins aborted march on Moscow. He is a co-anchor of CNBCs "Squawk Box" and the author of Too Big to Fail. He is also a co-creator of the Showtime drama series "Billions." Go down any aisle at your local grocery or drug store and youll find any number of their products including paper towels, haircare lines, and laundry detergent. What Is the Technology, Media and, Telecom (TMT) Sector? Mr. Scheiner will join Alpines board. WebProducts and services of MNCs are sold around various countries which require global management. Transfer pricing plays a crucial role in determining how profits are allocated among different entities within a multinational company. The Hong Kong protests have drawn massive and diverse crowds. This list of the top media companies provides a look into their businesses and operations. Evro Polis, a Prigozhin-linked company, that won energy concessions in Syria in return for military support. Almost all large businesses are corporations, including Microsoft Corp. and Coca-Cola Co. Inflation data, a big central banker gathering and earnings from big consumer-focused companies will be in the spotlight. The offers that appear in this table are from partnerships from which Investopedia receives compensation. But companies like Shein and Temu still source nearly all of their products from China, and its not clear that the changes the Chinese companies are making to their businesses have done much to lower the heat. The rise of professional couples has added to the complexity of ensuring overseas assignments are a success for both employer and employee. Vikki Velasquez is a researcher and writer who has managed, coordinated, and directed various community and nonprofit organizations. 3), candy and petcare company Mars (No. Walgreen Boots reports fiscal third-quarter earnings. The singling out of tobacco giant Philip Morris raises questions about how Australia goes about forming trade deals. "Thomson Reuters 2021 Annual Report," Page 37. State governments, which have often been more welcoming to Chinese investment, are also growing more hostile. An Analysis of Water Conflicts in Latin American and Modern Water Law, intersections 12, no. "Why Apple just spent up to $400 million on song-identification app Shazam. Investopedia requires writers to use primary sources to support their work. In 2019, Viacom and CBS merged to form ViacomCBS, and in February 2022, its name changed to Paramount Global. Alexander Gabuev, director of the Carnegie Russia Eurasia Center, told DealBook that Mr. Putin may be far from finished. In Mexico, more than half of workers in the industrial and non-agricultural services sectors do not have access to social security. Its $21.06 billion market cap is now a fraction of what it used to be. These films alone generate a lot of revenue for the company, but as we know, Disneyland and Disney World are popular tourist attractions that get millions of visitors every year. To Businesses are expanding into new markets, so employees increasingly have to move between different geographical locations. @sarahfkessler, Michael de la Merced joined The Times as a reporter in 2006, covering Wall Street and finance. It is not our place to be judgmental in that manner., Larry Fink, the C.E.O. WebMayalezen Terms in this set (16) Multinational Corporation An entity headquartered in one country that does business in one or more foreign countries. In addition to tariffs and the ban on products from the Xinjiang region, the United States has imposed new restrictions on trade in technology and tougher security reviews for Chinese investments. Sinclair Oil, which first appeared on Forbes list of largest private companies in 1993, was acquired by publicly traded firm HollyFrontier in March 2022. The deal: RedBird Capital Partners (which owns stakes in Fenway Sports Group and A.C. Milan), Otro Capital and Mr. Reynoldss Maximum Effort Investments are Listees do not pay a fee for placement on Forbes Rankings. Marketing refers to the activities of a company associated with buying, advertising, distributing, or selling a product or service. In particular, the construction of railroadsa matter of pressing national importance for all industrializing nations in the late 19th centuryrequired large sums of capital that could be secured only through the corporate form and, in fact, only with many innovations in the development of financial and debt instruments within the corporate form. The owners of the corporation in a legal sense are the shareholders, who purchase with their investment of capital a share in the proceeds of the enterprise and who are nominally entitled to a measure of control over the financial management of the corporation. Its market cap is nearly equivalent to the combined valuation of the other 19 companies on the list. African multinationals diffuse international best practices on corporate governance at home. The CBS assets operate across radio, print, and television, as well as advertising services, including the ownership and management of ad spaces like billboards, transit paths, benches, trains, and buses. 6. While the network may be the star vehicle at Time Warner, they are also behind many other successful channels like Warner Bros. and TBS, which house wonderful programs like Little Big ShotsandConan O Brien. A corporation is a separate legal entity from its owners. The modern corporation has its origins in the joint-stock company, but a joint-stock company did not limit shareholder liability for debt. When you visit the site, Dotdash Meredith and its partners may store or retrieve information on your browser, mostly in the form of cookies. As investments in sports teams heat up, a Hollywood-motorsports mash-up was announced on Monday: A group that includes the actor Ryan Reynolds is taking a 24 percent stake in the Alpine Formula 1 team owned by Renault. Incorporation: Definition, How It Works, and Advantages, Shareholder (Stockholder): Definition, Rights, and Types. Cookies collect information about your preferences and your devices and are used to make the site work as you expect it to, to understand how you interact with the site, and to show advertisements that are targeted to your interests. Paramount Global (PARA): $23.49 Billion. To form a corporation in the U.S., it is necessary to file articles of incorporation with the state in which it will be registered. New research finds there are significant risks and uncertainties in the complexities of national and international tax systems as applied to internationally mobile employees. If youve ever hosted a baby shower, you know how pervasive Johnson & Johnson products are to the event. Chinas currency hits a seven-month low against the dollar. She has conducted in-depth research on social and economic issues and has also revised and edited educational materials for the Greater Richmond area. Which Type of Organization Is Best For Your Business? Yet the clothing retailer cant shake the focus on its ties with China. Not only are they connected in many households, they also have the rights to Universal Studios theme parks in Florida as well as DreamWorks, the company behind hit animated features like Shrek and How to Train Your Dragon. Companies like Shein and TikTok move overseas both to reduce their U.S. regulatory and reputational risk, but also to reduce the likelihood that their founders and staff get intimidated or arrested by Chinese officials, said Isaac Stone Fish, the chief executive of Strategy Risks, a consultant on corporate exposure to China. The message of our investigation of Shein, Temu, Adidas and Nike is clear: Either ensure your supply chains are clean no matter how difficult it is or get out of countries like China implicated in forced labor, Representative Mike Gallagher, the Republican chair of the committee, said in a statement. Along with other brands like the viral social app TikTok and shopping app Temu, Shein has become a target of American lawmakers in both parties. The BCG growth-share matrix is a heuristic developed by the Boston Consulting Group used to classify a firm's project outlooks. As relations between the United States and China turn increasingly rocky, some of Chinas most entrepreneurial brands have taken steps to distance themselves from their home country. The Balance Small Business - What is a Corporation? Legislation is being considered that could permanently ban the app. Companies are moving headquarters and factories outside the country and cleaving off their Chinese businesses. We simply cant deny the crazy influenceTime Warnerhas in the television kingdom. Robotics and other farm technologies can provide a wealth of data to farmers and agribusiness. It was sold to the company in 2006 for 8bn by previous owners RWE, a German multinational energy firm. Forbes has been ", U.S. Securities and Exchange Commission. WebMatch Created by ANC2000 Terms in this set (9) What is a Multinational Corporation? In January, Glenn Youngkin, the Republican governor of Virginia, blocked a deal for Ford Motor to set up a factory using technology from a Chinese battery maker, Contemporary Amperex Technology, calling it a Trojan-horse relationship.. It establishes the prices at which goods, services, intellectual property, or loans are exchanged between related parties. Our entertainment, food, healthcare products, office supplies, and other essentials are in the hands of these mighty conglomerates. According to Statista, 7.03 million Americans consumed 8 or more bags of Cheetos in 2017 alone. Some companies have more practical concerns, like reducing their costs for labor and shipping, lowering their tax bills or shedding the shoddy reputation that American buyers continue to associate with goods made in China, said Shay Luo, a principal at the consulting firm Kearney who studies supply chains. Your house is clean thanks to the magic of Procter & Gamble. For nine months prior to December 31, 2021, Sony reported revenues of 7.66 trillion yen, or $60.76 billion. U.S. President Theodore Roosevelt sought to curb this concentration of corporate power in the early 20th century, urging the enactment of antitrust legislation aimed at preserving competition. Recovery will require a huge crackdown, he said. The shareholders of a corporation typicallyreceiveone vote per share and may hold an annual meeting during which they elect a board of directors. In a statement, Shein said it had built a four-step approach to ensure compliance with the law, including a code of conduct, independent audits, robust tracing technology and third-party testing. JinkoSolar, a behemoth that produces one in 10 solar modules installed globally, has set up a supply chain entirely outside China to make goods for the United States. A shareholder is any person, company, or institution that owns at least one share in a company. ", Yahoo Finance. The board hires and oversees the senior management responsible for the corporation's day-to-day activities. Companies are moving headquarters and factories outside the country and cleaving off their Chinese businesses. This compensation may impact how and where listings appear. WebYum Brands owns KFC, Pizza Hut, and Taco Bell. Thames Water also treat wastewater in areas such as Luton, Stevenage, Bishops Stortford, Crawley and Basingstoke, where water is supplied by other companies. Do I Pay Capital Gains Taxes on a House That My Company Sells Back to Me? The actual corporate tax rate in Australia is considerably lower than 30% due to the high utilisation of imputation credits by shareholders. The competition has jumped in popularity in the United States since its sale to Liberty Media in 2017. WebThese 6 Corporations Control 90% Of The Media In America. Media companies operate within these areas and offer products and services to end-users from individuals to large organizations. Private companies like the electronics firm Lenovo, the appliance maker Haier and the e-commerce giant Alibaba soon followed, seeking investment targets and new customers. An investigation by Bloomberg in November found that some of Sheins clothes were made with cotton grown in Xinjiang. In March, a group called Shut Down Shein sprang up to pressure Congress to crack down on the retailer. Public corporations are regulated by federal law through the Securities and Exchange Commission (SEC). Around 15m people 27% of the UK population are served by Thames Water. As contrasted with the other two major forms of business ownership, the sole proprietorship and the partnership, the corporation is distinguished by a number of characteristics that make it a more-flexible The six corporations that own the media also known colloquially as the Big 6 are: GE Disney Time Warner Viacom CBS News Corp These corporations control as much as 90 percent of all the media in the United States. Li Professor of Law, Chinese University of Hong Kong, Emeritus Professor of Leadership Studies, University of Exeter, Australia's Chief Scientist, Office of the Chief Scientist. Shein said in a statement that it was a multinational company with diversified operations around the world and customers in 150 markets, and we make all business decisions with that in mind. The company said it had zero tolerance for forced labor, did not source cotton from Xinjiang and fully complied with all U.S. tax and trade laws. In the business world, there are a lot of mergers, partnerships, and companies buying out other companies. The shareholders elect the board of directors in an annual meeting. The uprising has weakened Mr. Putin, but what will he do next? Their products have a far reach in the professional world as they also have a line of projection screens and coolant liquids for electronics. A CSIRO report suggests Australian manufacturers need to better design custom products and hook into global supply chains to survive. Joining the investment are the actors Michael B. Jordan and Rob McElhenney. one in 10 solar modules installed globally. Its a bet on continued U.S. interest in Formula 1. A corporation may be created by an individual or a group of people. Chinese companies, too, are following this practice, Ms. Luo said. Its filmed entertainment business includes brand names like Paramount Pictures, MTV Films, Nickelodeon, etc. Even more, they are staple items in toy stores across the country! Apple is committed to serving Americans, even as Tim Cooks company asserts that manufacturing the iPhone in the United States would not be a viable option. After adding streaming and news media services to its portfolio, the company shifted from being a tech company to being a hybrid of tech and media. Charter Communicationsacquired Time Warner Cable in 2015 for $87.4 billion, giving it a significant media presence.Time Warner Cable Inc. included a wide portfolio of products and services. Wed like your feedback! Both a limited liability company (LLC) and a corporation offer similar legal advantages to their owners: they cannot be held personally liable for the debts of either entity. The extension of laws on unfair contract terms to cover small businesses, may help farmers take more control of the data their farms generate. 11. Who owns the most assets in the world? Consolidation among media companies, such as Disney's partial buyout of Fox and AT&Ts purchase of Time Warner, is expanding the offerings and reach of many media giants. Wall Street continues swinging the ax. Its media services line includes Apple Music, Apple TV, Apple Books, Apple News, and more. Shein is among the Chinese companies taking steps to distance themselves from their home country. Through the completion of its $101 billion acquisition of Time Warner Inc. in 2018, AT&T gained added the likes of Turner Broadcasting and HBO to its media offerings, as well as TNT, TBS, CNN, Cartoon Network, and associated websites like CNN.com. Mr. Prigozhin also relies on a global network of corporate lawyers to fend off Western authorities, according to a separate F.T. Some tax statutes also provide for the personal liabilities of the board of directors. It is a corporation/business entity/enterprise that manages production establishments or delivers services in at least two countries. "Chapter 7 Bankruptcy: Liquidation under the Bankruptcy Code. Research suggests that corporate leaders can be encouraged to lobby for climate action by personally experiencing the effects of climate change. Relatedly, why Hollywood fell out of love with podcasting. (FT), The centrist political group No Labels is pushing for Senator Joe Manchin, Democrat of West Virginia, to run for president on a third-party bid but isnt saying whos funding the effort. Next time you go into the office supply closet, take a minute to appreciate 3M for keeping you organized. These are the ten most influential conglomerates in existence today. LLCs have a tax advantage in that they are "pass-through," with profits and tax responsibility passed to the owners rather than paid by the LLC. Known for its sophisticated Apple products, Apple is also known for its more than 100 acquisitions. The deal: RedBird Capital Partners (which owns stakes in Fenway Sports Group and A.C. Milan), Otro Capital and Mr. Reynoldss Maximum Effort Investments are leading a 200 million euro ($218 million) investment in Alpine, at a valuation of $900 million. Do not sell or share my personal information. Previously he was a senior writer and editor at Fortune focusing on business, the economy and the markets. rights to large multinational corporations (MNCs) and ultimately transform water from a public good into a private, economic asset with corresponding private property rights. Newsweek. Each of the top 10 media companies enjoys market caps above $20 billion. Children and kids at heart cant get enough of Hasbro products. What Does Unlimited Liability Mean, and Which Businesses Have It? This compensation may impact how and where listings appear. (WSJ), Gerson Lehrman Group, which connects clients with a network of industrial experts, is reportedly laying off employees in China as Beijing cracks down on Western consulting companies operating there. Social Media: Definition, Effects, and List of Top Apps, Understanding the BCG Growth Share Matrix and How to Use It, Marketing in Business: Strategies and Types Explained, Why Apple just spent up to $400 million on song-identification app Shazam, Estimated number of Apple TV Plus users worldwide as of March 2022, Comcast outbids Fox in a $39 billion takeover of Sky, Quarterly Securities Report For the three months ended December 31, 2021, Did Paramount Buy ViacomCBS? Most states require the owners to file articles of incorporation with the state and then issue stock to the company's shareholders. 26 Jun 2023 11:46:53 Its not clear the strategy will work. That now includes major firms like Kirkland & Ellis, which is considering opening up shop in the kingdom, joining the likes of Latham & Watkins and Greenberg Traurig, The Financial Times reports. American law firms have increasingly faced political pressure to drop certain clients, with Kirkland & Ellis parting ways with two star attorneys who represented the National Rifle Association, the gun lobby, last year, after widespread outrage over a school massacre in Texas. @el72champs, Inside Yevgeny Prigozhins Money-Making Machine, https://www.nytimes.com/2023/06/26/business/dealbook/prigozhins-wagner-money.html, Vladimir Putin and Yevgeny Prigozhin in better times, when the latter was regarded as Putins chef., biggest challenge to Mr. Putins authority, favored caterer to winning major contracts. Wednesday: The European Central Bank concludes its annual forum in Sintra, Portugal. ", Statista. Western banks fear that growing tensions between Washington and Beijing may prevent them from working on the Shanghai I.P.O. You will see Hasbros line of toys on the shelves of any popular retailer including: Target, Walmart, and Meijer to name a few. Elon Musks rocket company is planning a new round of employee stock sales that would lift its valuation from the $137 billion it fetched in January, according to Bloomberg. @laurenshirsch, Ephrat Livni reports from Washington on the intersection of business and policy for DealBook. The incident exposed deep fissures in the Kremlins war machine. Who owns Thames Water? Previously, she was a senior reporter at Quartz, covering law and politics, and has practiced law in the public and private sectors. Today the world is dominated by 30 financial corporations that hold more than half the shareholdings of its corporate giants. However, it also generated $182 million in revenue from its DVD rental business. It also means that the corporation can own assets, sue or be sued, and borrow money. Investopedia contributors come from a range of backgrounds, and over 24 years there have been thousands of expert writers and editors who have contributed. Liberalization The economic policy of lowering tariffs and other barriers to encourage Thames Water is a private utility company owned by Kemble Water Holdings Ltd, a consortium led by the Australian-ownedMacquarie Group. The pictures segment includes its motion pictures, television productions, and media networks. Today, the company has hundreds of candies from fruity favorites like Starbursts and Skittles to chocolate confections like Milky Way and Twix. He was 95. Potato Head have always been at the top of every wish list! The Reason Behind the Company's Name Change, The unprecedented consolidation of the modern media industry has severe consequences. Disney's four segments cover the following: Established in 1963 with headquarters in Philadelphia, Pa., Comcast is one of the largest global media, entertainment, and communications companies with a $213.75 billion market cap and generating over $116.39 million in revenues over the TTM. For 2021, revenues at Minnesota-based Cargill hit a record high of $165 billion. The company supplies water and wastewater across a 13,000 square km swathe of the UK, from parts of Gloucestershire in the West, to Kent and Essex in the East. Now that youre well-versed in the lingo. Chief among these features are: (1) limited liability, meaning that capital suppliers are not subject to losses greater than the amount of their investment; (2) transferability of shares, whereby voting and other rights in the enterprise may be transferred readily from one investor to another without reconstituting the organization under law; (3) juridical personality, meaning that the corporation itself as a fictive person has legal standing and may thus sue and be sued, may make contracts, and may hold property in a common name; and (4) indefinite duration, whereby the life of the corporation may extend beyond the participation of any of its incorporators. A cheaper renminbi will help Chinese exporters by making their goods less costly abroad, but domestic businesses are likely to suffer. (FT), IBM agreed to buy Apptio, which makes software for managing information technology, for $4.6 billion. The renminbi is facing continued pressure from Chinas slowing economy, including declining consumer spending. As of the fiscal year ended March 31, 2021, Sony generated $9 billion in revenue. Renault is hoping to continue building up the Alpine brand. It can be hard to keep track of the big sharks and the smaller fish in the pond. Sinclair Oil, which first appeared on Forbes list of largest private companies in 1993, was acquired by publicly traded firm HollyFrontier in March 2022. Popular brands include Nickelodeon, TeenNick, Comedy Central, and Spike TV. And Mr. Reynolds and Mr. McElhenney bought Wrexham A.F.C., the low-ranked Welsh soccer club, in 2020 and turned it into a media phenomenon, thanks in part to the successful reality TV series Welcome to Wrexham.. Internal Revenue Service. "Form 10-K: The Walt Disney Company. corporation, specific legal form of organization of persons and material resources, chartered by the state, for the purpose of conducting business. As contrasted with the other two major forms of business ownership, the sole proprietorship and the partnership, the corporation is distinguished by a number of characteristics that make it a more-flexible instrument for large-scale economic activity, particularly for the purpose of raising large sums of capital for investment. Both a limited liability company (LLC) and a corporation offer similar legal advantages to their owners: they cannot be held liable for the debts of either entity. 7. The top media companies are involved in advertising, broadcasting, news, print publication, digital media, and motion pictures. @AnaSwanson, A version of this article appears in print on, As Ties to China Turn Toxic, Even Chinese Companies Are Breaking Them, https://www.nytimes.com/2023/06/15/business/economy/china-business-tiktok-shein.html. Research by Altana, a supply chain technology company, shows that since 2016, new regulations, customs enforcement actions and trade policies that hurt Chinese exports to the United States were followed by adaptive behavior, like setting up new subsidiaries outside China, said Evan Smith, the companys chief executive. This included its 20th Century Fox television and film studios, as well as a 30% stake in Hulu and U.S. cable channels, such as FX. Charter Communication. Thomson Reuters. 7. Other revenue drivers include internet services, filmed entertainment, and licensing. Central bank leaders, including Jay Powell of the Fed, Christine Lagarde of the E.C.B. In November 2019, Disney launched Disney Plus, a streaming service that offers shows and movies, including vintage Disney content, originals, exclusive shows, and blockbuster films. These companies are often managed However, some corporations, such as charities or fraternal organizations, are nonprofit or not-for-profit. Showing 1 to 10 of 20 entries Previous Next *As of October 7, 2021. Thomson Reuters, the Canada-based media company, has five segments: legal professionals, corporates, tax and accounting professionals, Reuters news, and global print. The company has been building its brand for well over a century, with no plans of slowing down. Our editors will review what youve submitted and determine whether to revise the article. Its the latest bet on sports team ownership and the lucrative sponsorship and media rights deals it can generate. In a statement, a Thames Water spokesman said it is working constructively with shareholders to secure new funding needed to support its turnaround. The move signals a change by the government, which had previously been more relaxed about reported profiteering, as Britain suffers from stubbornly high inflation. LTI, TCS, Tech Mahindra, Deloitte, Capgemini are some of the examples of MNCs in India. Before we dive deep into our list of conglomerates in the United States, its important to know what the words mean. Omissions? No one should be fooled by Sheins efforts to cover its tracks, Senator Marco Rubio, Republican of Florida, wrote in a letter to other lawmakers this month. Bill Browder, a former investor in Russia who has become one of Mr. Putins biggest critics, told DealBook that the president would look to reassert his authority by whatever means necessary. Here are the definitions! The multibillion dollar company has operations in over 180 countries and features 80 unique brands that are well-loved by consumers. Jia Liu, University of Portsmouth and Olatunde Julius Otusanya, University of Lagos, Matt Gitsham, Hult International Business School; Ajit Nayak, University of Southampton, and Jonathan Gosling, University of Exeter, Eleanor Russell, University of Cambridge and Martin Parker, University of Bristol, Sandy Brian Hager, City, University of London and Joseph Baines, King's College London, Danson Kimani, University of Essex and Geofry Areneke, Manchester Metropolitan University, Agathe Cag, Universit Paris 1 Panthon-Sorbonne, Olivier Lamotte, EM Normandie; Ana Colovic, Neoma Business School; Octavio Escobar, PSB Paris School of Business, and Pierre-Xavier Meschi, IAE Aix-Marseille Graduate School of Management Aix-Marseille Universit, Miriam Moeller, The University of Queensland and Jemaine Tsoi, The University of Queensland, Kieran Michael Conroy, Queen's University Belfast, David Peetz, Griffith University and Georgina Murray, Griffith University, Brett Govendir, University of Technology Sydney and Roman Lanis, University of Technology Sydney, Bryan Mercurio, Chinese University of Hong Kong, Cathy Foley, CSIRO and Keith McLean, CSIRO, Associate Professor, University of Sydney, Emeritus Professor of Accounting, University of Essex, University of Essex, Director of Undergraduate Studies, School of Journalism, Media and Cultural Studies, Cardiff University, Scientia Associate Professor in International Relations / International Political Economy, UNSW Sydney, Associate Professor and Director of the RMIT Business and Human Rights Centre, RMIT University, Reader in Management, Queen's University Belfast, Professor of Political Science, University of Sydney, Professor of Taxation, QUT Business School, and ARC Future Fellow, Queensland University of Technology, Associate Professor in Humanities, Griffith University, Professor of Organisation Studies, University of Bristol, Laurie Carmichael Distinguished Research Fellow at the Centre for Future Work, and Professor Emeritus, Griffith Business School, Griffith University, Associate Professor, Accounting, University of Technology Sydney, Simon F.S.
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