TRANSFER PRICING DETERMINANTS OF UNITED-STATES MULTINATIONALS

被引：20

作者：

ALERYANI, MF

ALAM, P

AKHTER, SH

机构：

[1] KENT STATE UNIV, ACCOUNTING, KENT, OH 44242 USA

[2] MARQUETTE UNIV, MKT, MILWAUKEE, WI 53233 USA

来源：

JOURNAL OF INTERNATIONAL BUSINESS STUDIES | 1990年 / 21卷 / 03期

关键词：

D O I：

10.1057/palgrave.jibs.8490826

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper examines the influence of environmental and firm-specific variables on the selection of international transfer pricing strategies. The primary data were obtained from 164 multinational enterprises by means of a questionnaire. Responses were analyzed by performing factor analysis and constructing a probit model. The findings suggest that legal constraints and firm size are significant determinants in the selection of international transfer pricing strategies by U.S. multinationals. © 1990, Academy of International Business.

引用

页码：409 / 425

页数：17

共 50 条

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