Causal-Comparative Macroeconomic Behavioral Study: International Corporate Financial Transfer Pricing in the United States

Kasztelnik, K.

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Title	Causal-Comparative Macroeconomic Behavioral Study: International Corporate Financial Transfer Pricing in the United States
Authors	Kasztelnik, K.
ORCID
Keywords	фінанси финансы fnance трансфертне ціноутворення трансфертное ценообразование transfer pricing макроекономіка макроэкономика macroeconomy корпоративна діяльність корпоративная деятельность corporate performance ефективна ставка податку эффективная ставка налога effective Tax Rate заробіток на одну акцію прибыль на акцию earnings Per Sharei повернення інвестора возврат инвестора investor Return
Type	Article
Date of Issue	2020
URI	https://essuir.sumdu.edu.ua/handle/123456789/77488
Publisher	Sumy State University
License	Copyright not evaluated
Citation	Kasztelnik, K. (2020). Causal-Comparative Macroeconomic Behavioral Study: International Corporate Financial Transfer Pricing in the United States. Financial Markets, Institutions and Risks, 4(1), 60-75. http://doi.org/10.21272/fmir.4(1).60-75.2020.
Abstract	This research paper summarizes the ideas of maximization of corporate welfare and basic firm theory, transfer prices among corporate subsidiaries have been found to complicate performance evaluations of subsidiaries and the parent company. The research problem addressed the lack of understanding of transfer price policy and its application to impact firm profits within three specific measures: investor return, earnings per share, and effective tax rate
Appears in Collections:	Financial Markets, Institutions and Risks (FMIR)