Dissertation > Excellent graduate degree dissertation topics show

A Study on the Decision-making Mechannism of Transfer Pricing in Listed Company

Author: ZhangJieJie
Tutor: PanYaZuo
School: Hangzhou University of Electronic Science and Technology
Course: Accounting
Keywords: Related party transactions Transfer Pricing Decision-making mechanism Earnings Management Tax avoidance motive
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 160
Quote: 0
Read: Download Dissertation


With the continuous expansion of the scale of the continuous development of China's capital market and listed companies, related party transactions become uncommon behavior in the listed companies. In actual operation, the behavior uncertainties related party transactions and transfer pricing fairness, concealment and regulatory difficulties, so that investors and national interests are jeopardized. Flexible transfer pricing between related parties, became the core issues related party transactions. Through the analysis of the transfer pricing policy, information users can judge the fairness of related party transactions, as well as the impact of the company's financial position and operating results, to correctly evaluate investment value. Has a reasonable and related party transactions transfer pricing decision-making mechanism has a very important significance. Firstly, on the basis of a review of the relevant literature, a decision-making mechanism of the transfer pricing of related party transactions, transfer pricing and related party transactions discussed. Of related party transactions transfer pricing decisions, theoretical analysis, including: the decisions influencing factors of related party transactions transfer pricing, pricing method selection, decision-making procedures and decision-making transfer pricing risk control as well as related party transactions disclosure of information transfer pricing. Then, in the transfer pricing decision-making mechanism of the related party transactions described statistical analysis based on empirical test analysis of earnings management behavior and avoidance behavior related party transactions transfer pricing decisions. The paper selects listed companies in Zhejiang Province in 2006-2008 to disclose related party transactions, a total of 340 samples. Distribution of sample firm characteristics variables related party transactions disclosed by descriptive statistics, and further use of the method of non-parametric tests, analysis of the characteristics of listed company earnings management behavior and avoidance behavior related party transactions transfer pricing decisions. The study found that: also evident even listed companies issued unqualified audit opinions related party transactions transfer pricing behavior of earnings management; listed companies exist behavior related party transactions transfer pricing to improve profits realized losses; listed companies exist to the use of related party transactions transfer pricing behavior to achieve the additional allotment status; ST Company's related party transactions the degree of transfer pricing difference is not obvious, there is no empirical test, but descriptive statistics preliminary validation of ST's related party transactions transfer pricing higher degree; company of the high degree of concentration of ownership, associated trading higher degree of transfer pricing, the controlling shareholder of the related party transactions transfer pricing behavior of the transfer of profits may exist; listed companies exist motivation to evade income tax related transactions transfer pricing and tax rate differences, the higher effective income tax rate for listed companies, the transfer of related party transactions higher the pricing extent. Finally, to consummate the proposed transactions of public companies transfer pricing decision-making mechanism. The innovation of this paper is that the decision-making mechanism of transfer pricing related party transactions for the study of the content of related party transactions, transfer pricing decisions, the analysis of the system, and analyzed by empirical research status and problems existing in the decision-making mechanism of related party transactions transfer pricing.

Related Dissertations

  1. An Exploration of the Decision-making Mechanism for a Service-oriented Government,D035
  2. The Study of Legal Regulation of Transfer Pricing,F275
  3. The Correlation Studies about Corporate Governance Structure and CPA’S Audit Quality,F276.6;F224
  4. The Earnings Management Means’ Relationship of Listed Companies to Turn into Profit,F275
  5. The Principle and Practices of Transfer Pricing for Multinational Corporation,F276.7
  6. The Effect of Institutional Environment on Enforcement of Accounting Standards,F233
  7. The Correlational Study of between Characteristic of Corporate Governance Structure and Earnings Management of Gem Listed Companies,F275
  8. Pyramid structure of private equity related transactions of listed companies,F832.51
  9. Changes in corporate financing structure impact on earnings management Relationship,F275
  10. The Quality of Accounting Informationand Its Influence on the Allocation of Capital,F832.51;F224
  11. Corporate Growth, Operating Risk and Earnings Management,F275
  12. The Research of Directional Add-Issuance and High into Distribution Mode for Danhua Technology,F832.51
  13. Post-financial crisis era of offshore companies on international tax havens,F812.42
  14. The Study on Decision-making Mechanism for Local Government to Cpoe with Mass Riots,D630
  15. An Empirical Study of the non-tradable shares of earnings management in the reduction process,F832.51;F224
  16. Problem Research on Our Country Tax Erosion of Foreign-owned Enterprises,F812.42
  17. The Share-based Payment Standard, Earning Management and Internal Control Self-assessment,F224
  18. The Empirical Research on the Accounting Policy Choice Based on Earnings Management of the Listed Company,F275
  19. The board of directors of listed companies in China set up the role of earnings management constraints,F275;F224
  20. The Study of Earnings Management of Private List Company Based on the Contraction Motivation,F224
  21. Research on Mechanism of Financial Governance Based on Human Management,F275

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net  Mobile