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Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing
16 references·4 citing·47 second hop
Managerial Autonomy and Tax Compliance: An Empirical Study on International Transfer Pricing (2006)Managerial Autonomy and Tax Compliance: A…Integrating Managerial and Tax Objectives in Transfer Pricing (2004)Integrating Managerial and Ta…How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings (2004)How Much Will Firms Pay for E…Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives (2003)Corporate Tax-Planning Effect…The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms (2001)The Influence of Tax and Nont…Empirical tax research in accounting (2001)Empirical tax research in acc…A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress (2000)A Further Examination of Inco…Financial reporting, tax costs, and book-tax conformity (1997)Financial reporting, tax cost…Determinants of divisional performance evaluation practices (1997)Determinants of divisional pe…Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers (1996)Taxes and Transfer Pricing: I…CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING (1996)CORPORATE TAX COMPLIANCE AND …Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependencies (1995)Aggregate Performance Measure…A multi-case investigation of a theory of the transfer pricing process (1995)A multi-case investigation of…Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Geographic Income Shifting by…Towards an organizational theory of the transfer pricing process (1988)Towards an organizational the…Control with fairness in transfer pricing. (1983)Control with fairness in tran…How Global Companies Win Out (1982)How Global Companies Win OutA Multi-Echelon Global Supply Chain Network Design Based on Transfer-Pricing Strategy (2019)A Multi-Echelon Global Supply…An empirical analysis of the changes in tax audit focus on international transfer pricing (2015)An empirical analysis of the …Transfer pricing: aligning the research agenda to organizational reality (2014)Transfer pricing: aligning th…Auditors’ Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China* (2011)Auditors’ Organizational Form…Taxes and Business Strategy: A Planning Approach (1991)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Accounting earnings and top executive compensation (1993)The costs of shared ownership: Evidence from international joint ventures (2004)Why Do Firms Hold so Much Cash? A Tax-Based Explanation (2005)Transfer Pricing by U.S.-Based Multinational Firms (2006)Determinants of corporate borrowing (1977)Moral Hazard and Observability (1979)The balanced scorecard : measures that drive performance (1992)Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective (2001)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)Balancing the Dual Responsibilities of Business Unit Controllers: Field and Survey Evidence (2009)Mail and Telephone Surveys: The Total Design Method. (1982)The effect of bonus schemes on accounting decisions (1985)Economics, Organization and Management. (1993)Performance Measurement of Corporate Tax Departments (2010)The Influence of a Firm's Business Strategy on its Tax Aggressiveness (2014)The impact of corporate governance on corporate tax avoidance—A literature review (2019)Moral Hazard in Teams (1982)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)Performance Incentives within Firms: The Effect of Managerial Responsibility (2003)Why do firms measure their intellectual capital? (2003)Extended VAIC model: measuring intellectual capital components (2007)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)The theory and practice of corporate finance: evidence from the field (2001)Tax avoidance, tax management and corporate social responsibility (2012)Perspectives on Corporate Tax Planning: Observations from the Past Decade (2018)On the Economics of Transfer Pricing (1956)Advanced Management Accounting (1983)An Economic Perspective on Transfer Pricing (2006)Transfer Pricing by U.S.-Based Multinational Firms (2006)Cost Accounting: A Managerial Emphasis, (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Corporate financing and investment decisions when firms have information that investors do not have (1984)Capital markets research in accounting (2001)Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Taxable Income, Future Earnings, and Equity Values (2004)The Contagion Effects of Accounting Restatements (2008)The effect of board of director composition on corporate tax aggressiveness (2010)Global Strategy Implementation at the Business Unit Level: Operational Capabilities and Administrative Mechanisms (1991)Challenging the incumbents: How high technology start‐ups compete globally (1992)Strategy and industry effects on profitability: evidence from Greece (2003)Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management (2004)The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors (2012)Transfer Pricing: Strategies, Practices, and Tax Minimization (2013)
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References

  • 2001Empirical tax research in accounting956 cited
  • 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms488 cited
  • 2003Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives435 cited
  • 2004How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings396 cited
  • 1982How Global Companies Win Out388 cited
  • 1995Aggregate Performance Measures in Business Unit Manager Compensation: The Role of Intrafirm Interdependencies309 cited
  • 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
  • 1996Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers192 cited
  • 1997Determinants of divisional performance evaluation practices190 cited
  • 2004Integrating Managerial and Tax Objectives in Transfer Pricing186 cited
  • 1997Financial reporting, tax costs, and book-tax conformity172 cited
  • 1995A multi-case investigation of a theory of the transfer pricing process111 cited
  • 1988Towards an organizational theory of the transfer pricing process85 cited
  • 2000A Further Examination of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress81 cited

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  • 1983Control with fairness in transfer pricing.74 cited
  • 1996CORPORATE TAX COMPLIANCE AND FINANCIAL REPORTING65 cited
  • Cited by

    • 2015An empirical analysis of the changes in tax audit focus on international transfer pricing31 cited
    • 2011Auditors’ Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China*31 cited
    • 2019A Multi-Echelon Global Supply Chain Network Design Based on Transfer-Pricing Strategy28 cited
    • 2014Transfer pricing: aligning the research agenda to organizational reality24 cited