Determinants of transfer pricing agressiveness: Empirical evidence from Australian firms
|dc.identifier.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.|
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.
|dc.title||Determinants of transfer pricing agressiveness: Empirical evidence from Australian firms|
|dcterms.source.title||Journal of Contemporary Accounting and Economics|
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>