To increase the sample, the Directory of Foreign Firms Operating in the US was again referred to and 490 manufacturing subsidiaries were identified who did not have a corresponding listing in the ACR directory but employed at least 50 people. This group of firms thus had contact information specified only for the CEO rather than the CIO. Thus, the cover letter mailed to the CEO requested him or her to forward the enclosed questionnaire to the CIO of the organization. Thus, the
effective sample size was 906 firms (416 + 490).