Causal-Comparative Macroeconomic Behavioral Study: International Corporate Financial Transfer Pricing in the United States
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Date
2020
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Sumy State University
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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
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
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.