The significance and the manipulative nature of related-party transactions (RPTs) render transparent disclosure necessary and relevant for investors who infer ...

This paper investigates how firms manage their earnings to trade off various incentives when tax rates increase. We hypothesize and ...

Prior literature provides mixed and relatively little evidence on the economic consequences of related-party transactions. We examine a hitherto underexplored ...

International transfer pricing is an important financial management mechanism allowing multinational corporations to maneuver funds internationally. The manipulation of reported ...

This paper empirically investigates the factors that affect the management's voluntary disclosures of the transfer pricing details of related-party transactions. ...

This study examines tax, financial reporting, and tunneling incentives on the transfer pricing decisions of Chinese-listed companies. We use the ...

This paper examines the impact of managerial autonomy on tax compliance in an international transfer pricing context. Specifically, we study ...