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    Determinants of transfer pricing agressiveness: Empirical evidence from Australian firms

    194307_194307.pdf (340.3Kb)
    Access Status
    Open access
    Authors
    Richardson, G.
    Taylor, Grantley
    Lanis, R.
    Date
    2013
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Richardson, Grant and Taylor, Grantley and Lanis, Roman. 2013. Determinants of transfer pricing agressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting and Economics. 9 (2): pp. 136-150.
    Source Title
    Journal of Contemporary Accounting and Economics
    DOI
    10.1016/j.jcae.2013.06.002
    ISSN
    1815-5669
    Remarks

    This is the author’s version of a work that was accepted for publication in the Journal of Contemporary Accounting & Economics. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in the Journal of Contemporary Accounting & Economics, Volume 9, Issue 2, December 2013, Pages 136–150. <a href="http://doi.org/10.1016/j.jcae.2013.06.002">http://doi.org/10.1016/j.jcae.2013.06.002</a>

    URI
    http://hdl.handle.net/20.500.11937/26611
    Collection
    • Curtin Research Publications
    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.

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