Results 241 to 250 of about 290,009 (264)

The Effect of Taxes and Tunneling Incentives on Transfer Pricing

In Search, 2021
The Economic globalization had a huge impact on the development of international transactions. It is not uncommon for many companies to expand their business to foreign countries by forming multinational companies in several countries by making various investments and transactions on an international scale, one of which is by conducting transfer ...
openaire   +1 more source

Effects of large shareholders' tunneling on executive incentive contract

2015 International Conference on Logistics, Informatics and Service Sciences (LISS), 2015
Large shareholders' tunneling can affect executive incentive contracts. We divide the executive incentive into explicit compensation and implicit incentive. Data from publicly listed companies in China during 2008–2013 shows that tunneling leads to decline in executive pay-performance sensitivity.
null Yuanyuan Sun, null Zhong Ma, null Yanli Shi   +2 more
exaly   +2 more sources

Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling

Pacific Accounting Review, 2012
PurposeThe purpose of this study is to investigate reporting incentives for accounting conservatism in the context of asset and equity tunnelling and to provide empirical evidence that accounting conservatism can be reported for opportunistic reasons rather than efficiency reasons.Design/methodology/approachA cross‐sectional analysis of data from the ...
Lau, AH, Xie, Y, Zheng, L
openaire   +3 more sources

Power Struggles, Tunneling Incentives, and Investment Efficiency in Diversified Business Groups

SSRN Electronic Journal, 2012
Unlike conglomerates in the U.S., where investment flows may be distorted due to power struggles (Rajan, Servaes, and Zingales (2000)), we find that diversified business groups in India, on average, invest efficiently. Our analysis controls for the possibility of tunneling (Bertrand, Mehta, and Mullainathan (2002)) and examines firm level as well as ...
V. Ravi Anshuman, Nivedita Sinha
openaire   +1 more source

Pengaruh Income Tax, Tunneling Incentive, Bonus Mechanism Terhadap Transfer Pricing

SANTRI : Jurnal Ekonomi dan Keuangan Islam, 2023
The purpose of this study was to determine the effect of income tax, tunneling incentive, bonus mechanism on transfer pricing in manufacturing industries listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period.
null Efta Widiyah, null Dirvi Surya Abbas   +1 more
openaire   +1 more source

Pengaruh Tunneling Incentive dan Exchange Rate Terhadap Transfer Pricing

QISTINA: Jurnal Multidisiplin Indonesia
Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh tunneling incentive dan exchange rate terhadap transfer pricing. Dalam penelitian ini digunakan 12 sampel perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama tahun 2019 – 2023 dengan jumlah data observasi 60 data.
Nurul Patimah, Lely Suryani
exaly   +2 more sources

Transfer Pricing Decision Based on Bonus, Tunneling Incentives and Mediating of Tax Minimisation

Journal of Economics, Finance and Management Studies
Transfer pricing is a crucial aspect of international business, especially for natural resource companies in Indonesia. It involves monitoring compliance with tax regulations, managing long-term risks, given the complexity and high value of the commodities they handle.
Nela Nehayati, Enny Susilowati Mardjono
exaly   +3 more sources

Government Incentive Contracts with Private Enterprise: Some Lessons from the Channel Tunnel

Journal of the Operational Research Society, 1982
Some of the dangers of the sub-optimisation which may arise when governments and private companies enter into joint ventures are illustrated in this study of the financial arrangements for construction and operation of the Channel tunnel (the project abandoned in 1975). The governments wanted the tunnel to be operated as a commercial (profit-motivated)
openaire   +1 more source

Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus terhadap Transfer Pricing

2022
This study aims to examine the effect of taxes, bonus mechanisms and tunneling incentives on indications of transfer pricing. The secondary data used in this study were obtained from accessing the web www.idx.co.id. The population of this research is the Manufacture of the Consumption of Goods Industry Sector companies listed on the Indonesia Stock ...
Sati, Endah Laras, Hidayat, Taufik
openaire   +1 more source

The Effect of Taxes, Multinationality, Tunneling Incentives, and Foreign Ownership on Transfer Pricing

Penelitian ini bertujuan untuk mengetahui pengaruh pajak, multinasionalitas, tunneling incentive, dan kepemilikan asing terhadap transfer pricing pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Metode dalam penelitian ini menggunakan metode kuantitatif.
Wati Epindi, Resna, Rahmi, Febri
openaire   +1 more source