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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
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Abstract


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.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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