haku: @indexterm TRANSFER PRICING / yhteensä: 162
viite: 22 / 162
| Tekijä: | Conover, T. Nichols, N. |
| Otsikko: | A further examination of income shifting through transfer pricing considering firm size and/or distress |
| Lehti: | International Journal of Accounting
2000 : VOL. 35:2, p. 189-212 |
| Asiasana: | TRANSFER PRICING TAX REFORM COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | This study evaluates the effect of firm size on income shifting between tax jurisdictions through the use of transfer prices both before and after the passage of the Tax Reform Act of 1986. Priod research addressing income shifting through transfer pricing analyzes larger, financially sound firms. This empirical study extends the transfer pricing literature by including smaller and in some cases financially distressed firms in the sample and testing the effect by firm size on income shifting. |
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