Determinants of transfer pricing agressiveness: Empirical evidence from Australian firms
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 po...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Elsevier Ltd
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/26611 |