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An empirical study of voluntary transfer pricing disclosures in China · Study

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ArticleAn empirical study of voluntary transfer pricing disclosures in China

Agnes W. Y. Lo2011

Article2011

An empirical study of voluntary transfer pricing disclosures in China

Agnes W. Y. Lo · Raymond M. K. Wong

55 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Corporate Taxation and Avoidance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2005The economic implications of corporate financial reporting 1997Industry costs of equity 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997Disclosure level and the cost of equity capital.1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 1983Discretionary disclosure

Cited by

2019Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?2021Corporate innovation and R&D expenditure disclosures 2018Related-party transactions: a review of the regulation, governance and auditing literature 2017Related party transactions and audit fees: the role of the internal audit function 2016Silence is golden? Evidence from disclosing related-party transactions in China

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Details

Year2011

Typearticle

Published2011-08-25

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations55

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jaccpubpol.2011.08.005

openalex_workW2059545387

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2014What Drives Managerial Perks? An Empirical Test of Competing Theoretical Perspectives

2013Related party transactions and separation between control and direction in business groups: the Italian case

2015Tunneling through related-party loan guarantees: evidence from a quasi-experiment in China