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

Journal of the American Taxation Association

Volumn 32, Issue 2, 2010, Pages 1-26

  Lo, Agnes W Y ^a   Wong, Raymond M K ^b   Firth, Michael ^a  

^a LINGNAN UNIVERSITY   (Hong Kong)

^b CITY UNIVERSITY OF HONG KONG   (Hong Kong)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 79956093900     PISSN: 01989073     EISSN: 15588017     Source Type: Journal    
DOI: 10.2308/jata.2010.32.2.1     Document Type: Article

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