TY - JOUR
T1 - Determinants of transfer pricing aggressiveness
T2 - empirical evidence from Australian firms
AU - Richardson, Grant
AU - Taylor, Grantley
AU - Lanis, Roman
PY - 2013/12/1
Y1 - 2013/12/1
N2 - 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.
AB - 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.
KW - Australia
KW - Corporate tax avoidance
KW - Transfer pricing
UR - http://www.scopus.com/inward/record.url?scp=84887673883&partnerID=8YFLogxK
U2 - 10.1016/j.jcae.2013.06.002
DO - 10.1016/j.jcae.2013.06.002
M3 - Article
AN - SCOPUS:84887673883
VL - 9
SP - 136
EP - 150
JO - Journal of Contemporary Accounting and Economics
JF - Journal of Contemporary Accounting and Economics
SN - 1815-5669
IS - 2
ER -