A longitudinal study of the determinants of transfer pricing change

1999 ◽  
Vol 10 (2) ◽  
pp. 85-108 ◽  
Author(s):  
Trevor Boyns ◽  
John Richard Edwards ◽  
Clive Emmanuel
Keyword(s):  
Longitudinal Study ◽  
Transfer Pricing ◽  
Determinants Of Transfer

scholarly journals Determinants of Transfer Pricing Aggressiveness with the Moderation of Corporate Governance in Indonesia and Malaysia

2021 ◽  
Vol 24 (1) ◽  
Author(s):  
Dimas Eko Wahyudi ◽  
Sutrisno T ◽  
Mohammad Khoiru Rusydi
Keyword(s):  
Public Policy ◽  
Corporate Governance ◽  
Firm Size ◽  
Multinational Firms ◽  
Transfer Pricing ◽  
The State ◽  
Special Relationship ◽  
Policy Makers ◽  
State Revenue ◽  
Determinants Of Transfer

This research aims to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. It used a sample consisting of 73 multinational firms listed in both www.idx.co.id and www.bursamalaysia.com from 2018 to 2019. The data were analyzed using  multiple linier regression and moderated regression analysis (MRA) to analyze and empirically prove the effects of firm size, profitability, and leverage on transfer pricing aggressiveness moderated by corporate governance. The results showed that leverage positively affected transfer pricing aggressiveness, whereas firm size and profitability did not. Corporate governance evidently weakened the effect of leverage on transfer pricing aggressiveness. This research contributes to increasing the state revenue through the taxation sector by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship.

scholarly journals DETERMINANTS OF TRANSFER PRICING

2019 ◽  
Vol 18 (2) ◽  
Author(s):  
Nia Anggraeni ◽  
Novrida Qudsi Lutfillah
Keyword(s):  
Transfer Pricing ◽  
Determinants Of Transfer

School Achievement and Adult Qualifications among Adoptees: A Longitudinal Study

1998 ◽  
Vol 39 (5) ◽  
pp. 669-685 ◽  
Author(s):  
Barbara Maughan ◽  
Stephan Collishaw ◽  
Andrew Pickles
Keyword(s):  
Longitudinal Study ◽  
School Achievement

A Longitudinal Posthumous Study of Letter Writing in a Late Elderly Case

2015 ◽  
Vol 20 (1) ◽  
pp. 22-33
Author(s):  
Angel Ball ◽  
Jean Neils-Strunjas ◽  
Kate Krival
Keyword(s):  
Longitudinal Study ◽  
Elderly Woman ◽  
Semantic Content ◽  
Cognitive Status ◽  
Letter Writing ◽  
Linguistic Performance ◽  
Errors Analysis ◽  
Normal Status

This study is a posthumous longitudinal study of consecutive letters written by an elderly woman from age 89 to 93. Findings reveal a consistent linguistic performance during the first 3 years, supporting “normal” status for late elderly writing. She produced clearly written cursive form, intact semantic content, and minimal spelling and stroke errors. A decline in writing was observed in the last 6–9 months of the study and an analysis revealed production of clausal fragmentation, decreasing semantic clarity, and a higher frequency of spelling, semantic, and stroke errors. Analysis of writing samples can be a valuable tool in documenting a change in cognitive status differentiated from normal late aging.

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