摘要：This paper empirically examines the effects of Japanese parent financial performance with interactions on the Japanese foreign subsidiaries financial performance. We used Japanese outward Foreign Direct Investment (FDI) with a panel data of two ASEAN countries that received the highest Japanese FDI for the period 2003 until 2009. The purpose of this paper is to establish a relationship that is statistically significant with regard to the performance of Japanese subsidiaries located in Malaysia and Thailand using the ORBIS database. A multiple regression model has been applied in this research and the results reveal that some parent’s financial ratios have influence on the subsidiaries financial performance. Moreover, the parent company’s ‘R&D per operating value’, ‘profit margin,’ and ‘solvency ratio’ are the best indicators of the performance of the subsidiaries in the two-host countries.稞
