Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/81682
Citations | ||
Scopus | Web of Science® | Altmetric |
---|---|---|
?
|
?
|
Type: | Journal article |
Title: | Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms |
Author: | Richardson, G. Taylor, G. Lanis, R. |
Citation: | Journal of Contemporary Accounting and Economics, 2013; 9(2):136-150 |
Publisher: | Elsevier Ltd |
Issue Date: | 2013 |
ISSN: | 1815-5669 |
Statement of Responsibility: | Grant Richardson, Grantley Taylor, Roman Lanis |
Abstract: | This study examines the major determinants of transfer pricing aggressiveness. Based on a hand-collected sample of 183 publicly-listed Australian firms for the 2009 year, our regression results show that firm size, profitability, leverage, intangible assets, and multinationality are significantly positively associated with transfer pricing aggressiveness after controlling for industry-sector effects. Our additional regression results also indicate that firms augment their transfer pricing aggressiveness through the joint effects of intangible assets and multinationality. © 2013 Elsevier Ltd. |
Keywords: | Transfer pricing Corporate tax avoidance Australia |
Rights: | © 2013 Elsevier Ltd. All rights reserved. |
DOI: | 10.1016/j.jcae.2013.06.002 |
Published version: | http://dx.doi.org/10.1016/j.jcae.2013.06.002 |
Appears in Collections: | Aurora harvest 4 Business School publications |
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.