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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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    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. Picciotto, Sol, 1992. "International taxation and intrafirm pricing in transnational corporate groups," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 759-792, November.
    6. 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.
    7. Mostafa, A & Sharp, J.A. & Howard, K, 1984. "Transfer pricing--A survey using discriminant analysis," Omega, Elsevier, vol. 12(5), pages 465-474.
    8. 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.
    9. 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.
    10. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
    11. Sanjaya Lall, 1980. "Transfer-Pricing by Multinational Manufacturing Firms," Palgrave Macmillan Books, in: The Multinational Corporation, chapter 5, pages 110-136, Palgrave Macmillan.
    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. 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.
    2. 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.
    3. 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.
    4. 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, Econjournals, vol. 3(3), pages 734-742.
    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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