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The accuracy of profit forecasts and their roles and associations with IPO firm valuations

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Indirect cost of financial distress and sales performance

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An international comparison of analysts' earnings forecast accuracy

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Tax, financial reporting, and tunneling incentives for income shifting : an empirical analysis of the transfer pricing behavior of Chinese-listed companies

Lo, Agnes W. Y.; Wong, Raymond M. K.; Firth, Michael Anthony - In: The journal of the American Taxation Association : a … 32 (2010) 2, pp. 1-26

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Ownership, two-tier board structure, and the informativeness of earnings : evidence from China

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International oligopoly and stock market linkages : the case of global airlines

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Tax, Financial Reporting, and Tunneling Incentives for Income Shifting : An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies

Lo, Agnes W. Y. - 2010

This study examines tax, financial reporting, and tunneling incentives on the transfer pricing decisions of Chinese listed companies. We use the relative gross profit ratios of related- and unrelated-party transactions to measure transfer pricing strategies. We find evidence supporting the view...

Persistent link: https://www.econbiz.de/10013150661