Financial information and the relocation choices of Finnish manufacturing firms

This policy brief reports findings on the role of financial information in strategic choices of manufacturing locations, particularly in offshoring and backshoring decision-making. The brief is based on 229 survey responses attained from Finnish manufacturing companies. The findings suggest that the financial information available or used in this decision-making context is not always sufficient according to the survey responses. However, companies that have made both production offshoring and backshoring relocations perceive their financial information more supportive compared to the other companies. Although cost considerations are seen more important drivers in offshoring than in backshoring, the backshorers perceive financial information more supportive. Access to financial information is positively associated with offshoring/backshoring decision-making.