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Exploring Determinants of Transfer Pricing Practices Among Romanian Publicly Traded Companies

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  • Fulop Renata

    (Babeş-Bolyai University, Romania)

Abstract

This paper explores the effect of determinants shaping the landscape of transfer pricing practices within intra-group transactions among publicly traded companies in Romania over the period 2022. The research hypothesis focuses on identifying the variables that have a significant impact on transfer pricing in the Romanian business environment. Data collection was conducted manually from various sources, including explanatory notes from annual reports and databases such as Thomson Reuters and Bloomberg. The results reveal that the size of companies, sales, capitalization, foreign ownership, sales growth, and operational profit collectively contribute to the influence on transfer pricing practices. However, individual analysis shows that only sales significantly affect the transfer pricing practice.

Suggested Citation

  • Fulop Renata, 2023. "Exploring Determinants of Transfer Pricing Practices Among Romanian Publicly Traded Companies," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 68(3), pages 26-39, December.
    • Handle: RePEc:vrs:subboe:v:68:y:2023:i:3:p:26-39:n:3
    DOI: 10.2478/subboec-2023-0013
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    More about this item

    Keywords

    transfer pricing; related party transactions; multiple linear regression;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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