Corporate environments and international transfer pricing: an empirical study of China in a developing economy framework
Author
Abstract
Suggested Citation
DOI: 10.1080/00014788.2001.9729605
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Firth, Michael, 1996. "The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 629-654.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- Chan, K. Hung & Chow, Lynne, 1997. "An empirical study of tax audits in China on international transfer pricing," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 83-112, May.
- Lall, Sanjaya, 1979. "Transfer pricing and developing countries: Some problems of investigation," World Development, Elsevier, vol. 7(1), pages 59-71, January.
- P. B. Oyelere & C. R. Emmanuel, 1998. "International transfer pricing and income shifting: evidence from the UK," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 623-635.
- Borkowski, Susan C., 1996. "An analysis (meta- and otherwise) of multinational transfer pricing research," The International Journal of Accounting, Elsevier, vol. 31(1), pages 39-53.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 469-514, March.
- Chan, K. Hung & Lo, Agnes W. Y., 2004. "The influence of management perception of environmental variables on the choice of international transfer-pricing methods," The International Journal of Accounting, Elsevier, vol. 39(1), pages 93-110.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Céline Azemar & Grégory Corcos & Andrew Delios, 2006.
"Taxation and the international strategy of Japanese multinational enterprises,"
Working Papers
halshs-00590421, HAL.
- Céline Azemar & Grégory Corcos & Andrew Delios, 2006. "Taxation and the international strategy of Japanese multinational enterprises," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00590421, HAL.
- Céline Azemar & Grégory Corcos & Andrew Delios, 2006. "Taxation and the international strategy of Japanese multinational enterprises," PSE Working Papers halshs-00590421, HAL.
- Thi Cam Tu Luong & Ann Jorissen & Ine Paeleman, 2019. "Performance Measurement for Sustainability: Does Firm Ownership Matter," Sustainability, MDPI, vol. 11(16), pages 1-35, August.
- Azemar, Celine, 2008. "International Corporate Taxation and U.S. Multinationals Behavior: an Integrated Approach," SIRE Discussion Papers 2008-40, Scottish Institute for Research in Economics (SIRE).
- Wei Huang & Tingting Ying & Yun Shen, 2018. "Executive cash compensation and tax aggressiveness of Chinese firms," Review of Quantitative Finance and Accounting, Springer, vol. 51(4), pages 1151-1180, November.
- Céline Azémar & Gregory Corcos, 2009.
"Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing,"
The World Economy, Wiley Blackwell, vol. 32(9), pages 1291-1318, September.
- Céline Azémar & Paolo Gregory Corcos, "undated". "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers 2008_04, Business School - Economics, University of Glasgow, revised Feb 2008.
- Hao Shi, 2006. "L'évolution du "calcul économique en équipe" : un processus de légitimation des changements institutionnels en Chine," Working Papers 2006-4, Laboratoire Orléanais de Gestion - université d'Orléans.
- Céline Azémar, 2010.
"International corporate taxation and U.S. multinationals' behaviour: an integrated approach,"
Canadian Journal of Economics, Canadian Economics Association, vol. 43(1), pages 232-253, February.
- Céline Azémar, 2008. "International corporate taxation and US multinationals' behaviour: an integrated approach," Working Papers 2009_03, Business School - Economics, University of Glasgow.
- Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.
- Céline Azémar, 2010. "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(1), pages 232-253, February.
- Azemar, Celine & Corcos, Gregory, 2008. "Multinational Firms’ Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," SIRE Discussion Papers 2008-08, Scottish Institute for Research in Economics (SIRE).
- Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
- Barbara Su, 2023. "Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling," Review of Accounting Studies, Springer, vol. 28(1), pages 201-236, March.
- Yeon‐Koo Che & Kathryn E. Spier, 2008.
"Strategic judgment proofing,"
RAND Journal of Economics, RAND Corporation, vol. 39(4), pages 926-948, December.
- Che, Yeon-Koo & Spier, Kathryn, 2006. "Strategic Judgment Proofing," MPRA Paper 6100, University Library of Munich, Germany.
- Yeon-Koo Che & Kathryn E. Spier, 2008. "Strategic Judgment Proofing," NBER Working Papers 14183, National Bureau of Economic Research, Inc.
- Klapper, Leora F. & Love, Inessa, 2004.
"Corporate governance, investor protection, and performance in emerging markets,"
Journal of Corporate Finance, Elsevier, vol. 10(5), pages 703-728, November.
- Klapper, Leora F. & Love, Inessa, 2002. "Corporate governance, investor protection, and performance in emerging markets," Policy Research Working Paper Series 2818, The World Bank.
- Hartarska, Valentina M. & Nadolnyak, Denis A., 2012. "Financing Constraints and Access to Credit in Post Crisis Environment: Evidence from New Farmers in Alabama," 2012 Annual Meeting, August 12-14, 2012, Seattle, Washington 124882, Agricultural and Applied Economics Association.
- Hasan, Iftekhar & Lozano-Vivas, Ana, 2002.
"Organizational Form and Expense Preference: Spanish Experience,"
Bulletin of Economic Research, Wiley Blackwell, vol. 54(2), pages 135-150, April.
- Iftekhar Hasan & Ana Lozano, 1999. "Organizational Form and Expense Preference: Spanish Experience," New York University, Leonard N. Stern School Finance Department Working Paper Seires 99-068, New York University, Leonard N. Stern School of Business-.
- Fabbri, Daniela & Menichini, Anna Maria C., 2016.
"The commitment problem of secured lending,"
Journal of Financial Economics, Elsevier, vol. 120(3), pages 561-584.
- Daniela Fabbri & Annamaria Menichini, 2012. "The Commitment Problem of Secured Lending," CSEF Working Papers 318, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Sang Cheol Lee & Mooweon Rhee & Jongchul Yoon, 2018. "Foreign Monitoring and Audit Quality: Evidence from Korea," Sustainability, MDPI, vol. 10(9), pages 1-22, September.
- Lu, Yao & Zhan, Shuwei & Zhan, Minghua, 2024. "Has FinTech changed the sensitivity of corporate investment to interest rates?—Evidence from China," Research in International Business and Finance, Elsevier, vol. 68(C).
- DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acctbr:v:31:y:2001:i:2:p:103-118. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABR20 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.