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The influence of management perception of environmental variables on the choice of international transfer-pricing methods

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  • Chan, K. Hung
  • Lo, Agnes W. Y.

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  • 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.
    • Handle: RePEc:eee:accoun:v:39:y:2004:i:1:p:93-110
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    References listed on IDEAS

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    1. Picciotto, Sol, 1992. "International taxation and intrafirm pricing in transnational corporate groups," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 759-792, November.
    2. K. Hung, Lynne Chan Chow, 1997. "International Transfer Pricing for Business Operations in China: Inducements, Regulation and Practice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9‐10), pages 1269-1289, October.
    3. 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.
    4. Sanjaya Lall, 1980. "Transfer-Pricing by Multinational Manufacturing Firms," Palgrave Macmillan Books, in: The Multinational Corporation, chapter 5, pages 110-136, Palgrave Macmillan.
    5. Borkowski, Susan C., 1997. "Factors affecting transfer pricing and income shifting (?) between Canadian and U.S. transnational corporations," The International Journal of Accounting, Elsevier, vol. 32(4), pages 391-415.
    6. Sands, John Stephen & Pragasam, John, 1997. "The perceived importance of international accounting topics in the Asia-Pacific Rim: A comparative study," The International Journal of Accounting, Elsevier, vol. 32(2), pages 187-202.
    7. K. Hung Chan, 1997. "International Transfer Pricing for Business Operations in China: Inducements, Regulation and Practice," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9&10), pages 1269-1289.
    8. Mostafa, A & Sharp, J.A. & Howard, K, 1984. "Transfer pricing--A survey using discriminant analysis," Omega, Elsevier, vol. 12(5), pages 465-474.
    9. Jane O Burns, 1980. "Transfer Pricing Decisions in U.S. Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 11(2), pages 23-38, June.
    10. K. Chan & Lynne Chow, 2001. "Corporate environments and international transfer pricing: an empirical study of China in a developing economy framework," Accounting and Business Research, Taylor & Francis Journals, vol. 31(2), pages 103-118.
    11. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    12. Jeffrey S Arpan, 1972. "International Intracorporate Pricing: Non-American Systems and Views*," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 3(1), pages 1-18, March.
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    Cited by:

    1. Zeki Dogan & Ali Deran & Ayse G l K ksal, 2013. "Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, vol. 3(3), pages 734-742.
    2. Renato Matta, 2019. "Product costing in the strategic formation of a supply chain," Annals of Operations Research, Springer, vol. 272(1), pages 389-427, January.
    3. Lo, Agnes W.Y. & Wong, Raymond M.K. & Firth, Michael, 2010. "Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China," Journal of Corporate Finance, Elsevier, vol. 16(2), pages 225-235, April.
    4. Gohar Saleem Parvaiz & Owais Mufti, 2010. "Differences and the Factors of Convergence of Management Accounting Systems In Developed And Less Developed Countries," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 2(1), pages 13-17, April.
    5. Hamamura, Jumpei, 2019. "Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard," Advances in accounting, Elsevier, vol. 44(C), pages 22-28.
    6. Mai, Nhat Chi, 2020. "The Effects Of The Base Erosion And Profit Shifting (Beps) Action 13 On Transfer Pricing Practices: A Comparative Empirical Study Of New Zealand And Vietnam," OSF Preprints gq27c, Center for Open Science.
    7. Chan, K. Hung & Lo, Agnes W.Y. & Mo, Phyllis L.L., 2015. "An empirical analysis of the changes in tax audit focus on international transfer pricing," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 94-104.

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