The paper shows for 124 manufacturing subsidiaries in Europe that, on average, distance is unrelated to value added by headquarters but that this effect is contingent upon the extent to which the subsidiary is locally embedded. The distance data from this paper can be downloaded here in a STATA file format. The data description can be found here. In case of using the data, please cite the original paper:

Beugelsdijk, S., Nell, P.C., Ambos, B., 2017. When Do Distance Effects Become Empirically Observable? An Investigation in the Context of Headquarters Value Creation for Subsidiaries. Journal of International Management. dx.doi.org/10.1016/j.intman.2017.03.002