haku: @author Borkowski, S. / yhteensä: 2
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| Tekijä: | Borkowski, S. |
| Otsikko: | Factors affecting transfer pricing and income shifting: between Canadian and U.S. transnational corporations |
| Lehti: | International Journal of Accounting
1997 : VOL. 32:4, p. 391-416 |
| Asiasana: | ACCOUNTING PRICING USA |
| Kieli: | eng |
| Tiivistelmä: | An analysis of environmental, organizational, and financial factors indicates that income shifting may occur among TNCs in the United States and Canada. Some differences in rates of return are partially explained by the larger U.S. TNCs, which experience higher rates of return and prefer non-market methods. Smaller Canadian TNCs, with lower rates of return, prefer market methods. In this study, the differences in financial measures, coupled with the audit history of U.S. TNCs, may provide some evidence on income shifting. |
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