Dissertation/ Thesis
The Study on the Relationship between Transfer Pricing and Earnings Management
| العنوان: | The Study on the Relationship between Transfer Pricing and Earnings Management |
|---|---|
| Alternate Title: | 移轉訂價與盈餘管理之研究 |
| المؤلفون: | Tsai, Lih-Wen, 蔡麗雯 |
| Thesis Advisors: | Chen, Ming-Chin, Ph.D, 陳明進 |
| سنة النشر: | 2005 |
| المجموعة: | National Digital Library of Theses and Dissertations in Taiwan |
| الوصف: | 93 In recent years, due to the rapid growth of global economy and the specialization in industrial structure, multinational enterprises have tried to utilize the internal resources optimally within the affiliated group, and they have also taken the advantages of transfer pricing practice to minimize their global taxes or to manage earnings. Although transfer pricing causes shifting earnings among affiliated companies, there is no empirical study that probes into the relationship between transfer pricing and earnings management. This study uses data of the listed companies of Taiwan Stock Exchange from 1996 to 2003 to empirically investigate into the relationship between transfer pricing and earnings management. By constructing regression models, this study explores the factors that affect the deviations in profits of transfer pricing transactions from those of non-related party’s transactions. Furthermore, this study further tests whether transfer pricing is a vehicle for earnings management. The results of this study are summarized as follows: 1.Companies which have higher return on assets (ROA), higher financial leverage (LEV), smaller capital size (SIZE), and higher cash flow from operating activities (OCF) tend to have higher deviations in profits of transfer pricing transaction from those of non-related party’s transactions. 2.We also find that companies that have various differences in profits between transfer pricing and non-related party’s transactions tend to have various discretionary accruals, predicting that management may use transfer pricing policy as a vehicle for earnings management. |
| Original Identifier: | 093FJU00385008 |
| نوع الوثيقة: | 學位論文 ; thesis |
| وصف الملف: | 110 |
| الاتاحة: | http://ndltd.ncl.edu.tw/handle/14429740426838128661 |
| رقم الانضمام: | edsndl.TW.093FJU00385008 |
| قاعدة البيانات: | Networked Digital Library of Theses & Dissertations |
| الوصف غير متاح. |