The influence of management perception of environmental variables on the choice of international transfer-pricing methods

The International Journal of Accounting - Tập 39 - Trang 93-110 - 2004
K.Hung Chan1, Agnes W.Y. Lo1
1Department of Accounting and Finance, Lingnan University, Tuen Mun, New Territories, Hong Kong, China

Tài liệu tham khảo

Al-Eryani, M. (1987). Policies of US Multinational Corporations on Pricing Intracompany Transactions with Foreign Affiliates in More Developed and Less Developed Countries. DBA dissertation, Kent State University, Kent, Ohio. Andersen, 2001 Anthony, 1980 Arpan, 1972, International intracorporate pricing: Non-American systems and views, Journal of International Business Studies, 3, 1, 10.1057/palgrave.jibs.8490738 Balakrishnan, 2000, The cost of system congestion: Evidence from the healthcare sector, Journal of Management Accounting Research, 12, 97, 10.2308/jmar.2000.12.1.97 Bazerman, 2002, Why good accountants do bad audits, Harvard Business, 97 Borkowski, 1992, Organizational and international factors affecting multinational transfer-pricing, Advances in International Accounting, 5, 173 Borkowski, 1997, Factors motivating transfer-pricing choices of Japanese and United States transnational corporations, Journal of International Accounting, Auditing and Taxation, 6, 25, 10.1016/S1061-9518(97)90011-2 Borkowski, 1997, Factors affecting transfer-pricing and income shifting between Canadian and U.S. transnational corporations, International Journal of Accounting, 32, 391, 10.1016/S0020-7063(97)90030-3 Burns, 1980, Transfer-pricing decisions in US multinational corporations, Journal of International Business Studies, 1, 23, 10.1057/palgrave.jibs.8490603 Business Week, 1999, China open for business, Business Week, 25, 25 Chan, 1997, An empirical study of tax audits in China on international transfer-pricing, Journal of Accounting and Economics, 83, 10.1016/S0165-4101(96)00445-4 Chan, 1997, International transfer-pricing for business operations in China: Inducements, regulation and practice, Journal of Business Finance and Accounting, 24, 1269, 10.1111/1468-5957.00162 Chan, 2001, Corporate environments and international transfer-pricing: An empirical study of China in a developing economy framework, Accounting and Business Research, 31, 103, 10.1080/00014788.2001.9729605 Chan, 2002, Tax dispute resolution methods in China, Hong Kong Accountants, 62 China Daily. (2002, December 23). Nation to cut import tariffs. Beijing. Cook, 1995, Decentralization and the transfer-pricing problem, Journal of Business, 28, 87, 10.1086/294063 Davis, 1992, Balancing foreign exchange, China Business, 14 Emmanuel, 1994 Finnie, 1978, Transfer-pricing practices, Management Accounting (London), 56, 494 Frisbie, 1988, Balancing foreign exchange, China Business Review, 24 Granick, 1975, National differences in the use of internal transfer price, California Management Review, 17, 28, 10.2307/41164607 IMF (International Monetary Fund), 2003 Lall, 1973, Transfer-pricing by multinational manufacturing firms, Oxford Bulletin of Economics and Statistics, 35, 173, 10.1111/j.1468-0084.1973.mp35003001.x Leitch, 1992, Multinational transfer-pricing objectives and constraints, Journal of Accounting Literature, 11, 47 Kim, 1979, Constituents of international transfer-pricing decision, Columbia Journal of World Business, 69 MaAulay, 1992, A review of contemporary transfer-pricing literature with recommendations for future research, British Journal of Management, 3, 101, 10.1111/j.1467-8551.1992.tb00039.x Menon, 1991, Auditor credibility and initial public offerings, Accounting Review, 66, 313 Merville, 1978, Transfer-pricing for the multinational firm, Accounting Review, 53, 935 MOC Ministry of Commerce of the People's Republic of China (2003). Import and export statistic for FIEs in China (in Chinese). Available at www.mofcom.gov.cn. Mostafa, 1984, Transfer-pricing—A survey using discriminant analysis, International Journal of Management Science, 12, 465 Norusis, 1999 Picciotto, 1992, International taxation and intrafirm pricing in transnational corporate groups, Accounting, Organizations and Society, 17, 759, 10.1016/0361-3682(92)90003-B Plasschaert, 1985, Transfer-pricing in developing countries, 247 Sands, 1997, The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study, International Journal of Accounting, 32, 187, 10.1016/S0020-7063(97)90025-X SCMP, 2003, Bracing for the worst, China hopes for the best, South China Morning Post Simons, 1987, Accounting control systems and business strategy: An empirical analysis, Accounting Organizations and Society, 12, 357, 10.1016/0361-3682(87)90024-9 SSB (State Statistical Bureau, PRC), 2002 State Council PRC, 1991 Tang, 1979 Tang, 1981 Tang, 1993 Tang, 1979, Environmental variables of international transfer-pricing: A Japan–United States comparison, Abacus, 15, 3, 10.1111/j.1467-6281.1979.tb00069.x Thomas, 1971, Transfer prices of multinational firm: When will they be arbitrary?, Abacus, 7, 40, 10.1111/j.1467-6281.1971.tb00394.x United Nations, 2002 Wu, 1979, An empirical study of transfer-pricing practices, International Journal of Accounting Education and Research, 14, 71 Yunker, 1983