There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries

Publication Type
Journal contribution (peer reviewed)
Authors
Riedel, Nadine/Dischinger, Matthias / Knoll, Bodo
Year of publication
2014
Published in
Journal of Economics and Management Strategy
Band/Volume
23/2
DOI
10.1111/jems.12058
Page (from - to)
369-395
Abstract

Using data on European firms, this paper provides evidence that an overproportional fraction of multinational group profits accrues with the corporate headquarters. Quantitatively, the estimates suggest that headquarters are by around 25% more profitable than their foreign subsidiaries, whereas this gap tends to decline over time. The effect turns out to be robust against controlling for observed and unobserved heterogeneity between the entities. Analogous (although quantitatively smaller) effects are found for national groups. We discuss various welfare implications of our findings.

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