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This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from the year 1990 to present. The review tackles transfer pricing income shifting behavior of MNEs from three different perspectives: taxation relationship with profitability, intrafirm trade, and foreign direct investment (FDI). There have been significant developments and contributions in this field, despite many limitations, mainly concerning the availability of micro-data in general, (specifically intrafirm trade data which allows capturing much of the heterogeneity which is dangling within inter-sectors), and the tax measurement issue. Yet, this area of study is still developing and promises more achievements.

Keeping happy and committed workers is an imperative goal for organisations in any field, including higher education. Institutions must, however, have a thorough understanding of the elements that influence various organisational commitment levels before they can develop human resource management guidelines and procedures that work. Hence, by using social exchange theory, this study aimed to investigate the connection between work–life balance (WLB), job satisfaction and organisational commitment among a sample of Zimbabwean higher education institutions. These factors have received relatively minimal attention in academic institutions, particularly in developing nations.

A cross-sectional survey was conducted, using convenience sampling, to examine 224 members of the teaching staff from two universities in western Zimbabwe. The collected data were analysed using partial least squares structural equation modelling.

The results revealed that WLB significantly predicted job satisfaction. Furthermore, the relationship between WLB and affective and normative commitment was found to be indirect and mediated by job satisfaction.

The results of this study suggest that WLB and job satisfaction are crucial factors for higher education institutions that aim to secure their talented faculty's affective and normative commitment. Therefore, universities should implement firm policies and practices that encourage academic staff to maintain a healthy WLB and enhance job satisfaction.

The study's main contribution is the development of a conceptual model that contributes to the ongoing scholarly discourse on how to enhance organisational commitment among academic staff in under-resourced higher education institutions, as well as the concomitant implications for human resource policies within these institutions.

The purpose of this paper is to bridge the disciplinary divide between international finance and international business (IB) to realign academic research with business reality in which strategy and finance align to determine firms’ success or failures.

The authors discuss theoretical differences between the fields of international finance and IB strategy that caused the fields to develop in isolation with little fertilization across disciplines. The authors review scarce interdisciplinary contributions between the fields. Finally, the authors identify complementarities that suggest fruitful avenues for future research.

The authors find a persistent disconnect between finance and strategy/IB literature that can be explained by fundamentally different aims and assumptions about the markets. While finance theory seeks to explain typical effects under functioning markets, strategy and IB theories focus inherently on exceptional effects and market inefficiencies.

The fundamental theoretical differences that isolate finance and strategy/IB create avenues for interdisciplinary research that harness the complementarities of the two disciplines. These include strategic aspects of capital structure, internal capital market inefficiencies, corporate governance, capital market liability of foreignness and institutional aspects of financial management.

With this paper, the authors not only bring academic researchers in finance and strategy closer to corporate practice. The theoretical discussion also challenges the functional blind spots of practitioners and encourages more holistic decision-making.

Challenging market functioning and recognizing market inefficiencies using strategy and IB foundations connects financial economics with non-market topics such as environment, society and governance or impact investing.

The value and originality of the paper come from the qualitative, epistemological approach to study and analyse the divide between international finance and strategy/IB scholarship.