Determinants of transfer pricing agressiveness: Empirical evidence from Australian firms

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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...

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Bibliographic Details
Main Authors:	Richardson, G., Taylor, Grantley, Lanis, R.
Format:	Journal Article
Published:	Elsevier Ltd 2013
Online Access:	http://hdl.handle.net/20.500.11937/26611

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