Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms

Richardson, G; Taylor, G; Lanis, R

Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms

Richardson, G Taylor, G Lanis, R

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Publication Type:: Journal Article
Citation:: Journal of Contemporary Accounting and Economics, 2013, 9 (2), pp. 136 - 150
Issue Date:: 2013-12-01

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Field	Value	Language
dc.contributor.author	Richardson, G	en_US
dc.contributor.author	Taylor, G	en_US
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.date.issued	2013-12-01	en_US
dc.identifier.citation	Journal of Contemporary Accounting and Economics, 2013, 9 (2), pp. 136 - 150	en_US
dc.identifier.issn	1815-5669	en_US
dc.identifier.uri	http://hdl.handle.net/10453/26987
dc.description.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. © 2013 Elsevier Ltd.	en_US
dc.relation.ispartof	Journal of Contemporary Accounting and Economics	en_US
dc.relation.isbasedon	10.1016/j.jcae.2013.06.002	en_US
dc.title	Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms	en_US
dc.type	Journal Article
utslib.citation.volume	2	en_US
utslib.citation.volume	9	en_US
utslib.for	150107 Taxation Accounting	en_US
utslib.for	1402 Applied Economics	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	2	en_US
pubs.publication-status	Published	en_US
pubs.volume	9	en_US

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. © 2013 Elsevier Ltd.

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http://hdl.handle.net/10453/26987