Jost, Sven P.; Pfaffermayr, Michael; Winner, Hannes - In: Accounting and Business Research 44 (2014) 3, pp. 260-279
This paper studies the role of transfer pricing as a critical compliance issue. Specifically, we analyse whether and to what extent the perceived risk associated with transfer pricing responds to country-, industry- and firm-specific characteristics. Empirically, transfer pricing risk awareness...