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Top 20 most productive articles
| No. | Document title | Author(s) | Journal | Citations no. |
|---|---|---|---|---|
| 1. | Operating flexibility, global manufacturing, and the option value of a multinational network (1994) | Cogut, B., Kulatilaka, N. | Management Science | 580 |
| 2. | Performance-measure congruity and diversity in multitask principal-agent relations (1994) | Feltham, G.A, Xie, J. | Accounting Review | 450 |
| 3. | Contracting theory and accounting (2001) | Lambert, R.A. | Journal of Accounting and Economics | 443 |
| 4. | Propping through related party transactions (2010) | Jian, M., Wong, T.J. | Review of Accounting Studies | 343 |
| 5. | Do countries compete over corporate tax rates? (2008) | Devereux, P., Lockwood, B., Redoano, M. | Journal of Public Economics | 320 |
| 6. | Decentralized multi-echelon supply chains: incentives and information (1999) | Lee, H., Whang, S. | Management Science | 316 |
| 7. | Taxes, tariffs and transfer pricing in multinational corporate-decision making (1991) | Grubert, H, Mutti, J. | Review of Economics and Statistics | 309 |
| 8. | Lessons from behavioural responses to international taxation (1999) | Hines Jr., J.R. | National Tax Journal | 278 |
| 9. | Tax-motivated transfer pricing and US intrafirm trade prices (2003) | Clausing, K.A. | Journal of Public Economics | 213 |
| 10. | Designing the boundaries of the firm: From “make, buy, or ally” to the dynamic benefits of vertical architecture (2006) | Jacobides, M.G., Billinger, S. | Organization Science | 208 |
| 11. | Coordinating investment, production, and subcontracting (1999) | Van Mieghem, A., | Management Science | 196 |
| 12. | A global supply chain model with transfer pricing and transportation cost allocation (2001) | Vidal, C.J., Goetschalckx, M. | European Journal of Operational Research | 186 |
| 13. | Why pay more? Corporate tax avoidance through transfer pricing in OECD countries (2003) | Bartelsman, E.J., Beetsma, M.W.J. | Journal of Public Economics | 186 |
| 14. | Political connections and minority-shareholder protection: Evidence from securities-market regulation in China (2010) | Berkman, H., Cole, R.A., Fu, L.J. | Journal Of Financial and Quantitative Analysis | 166 |
| 15. | Tunneling and propping up: An analysis of related party transactions by Chinese listed companies (2009) | Cheung, Y.-L., Jing, L., Lu, T., Rau, P.R., Stouraitis, A. | Pacific Basin Finance Journal | 161 |
| 16. | Tunneling as an incentive for earnings management during the IPO process in China (2010) | Aharony, J., Wang, J., Yuan, H. | Journal of Accounting and Public Policy | 152 |
| 17. | Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China (2010) | Lo, A.W.Y., Wong, R.M.K., Firth, M. | Journal of Corporate Finance | 151 |
| 18. | The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010) | Sikka, P., Willmott, H. | Critical Perspectives on Accounting | 143 |
| 19. | Money laundering (2006) | Levi, M., Reuter, P. | Crime and Justice | 142 |
| 20. | Transfer pricing and organizational form (1991) | Holmstrom, B., Tirole, J. | Journal of Law, Economics, and Organization | 140 |
Top 20 most productive journals
| No. | Source | Documents | Citations no. | Impact factor |
|---|---|---|---|---|
| 1. | Intertax | 27 | 14 | 0,32 |
| 2. | Accounting Review | 22 | 1148 | 3,88 |
| 3. | Contemporary Accounting Research | 17 | 310 | 3,37 |
| 4. | Review of Accounting Studies | 17 | 672 | 3,42 |
| 5. | Journal of Taxation | 17 | 9 | 0,07 |
| 6. | European Journal of Operational Research | 16 | 518 | 6,02 |
| 7. | International Tax and Public Finance | 15 | 256 | 1,43 |
| 8. | International Journal of Accounting | 15 | 234 | 1,90 |
| 9. | International Tax and Public Finance | 15 | 256 | 1,31 |
| 10. | Management Science | 14 | 1533 | 5,04 |
| 11. | Journal of Public Economics | 14 | 909 | 2,97 |
| 12. | International Journal of Production Economics | 13 | 623 | 8,31 |
| 13. | Management Accounting Research | 13 | 234 | 2,49 |
| 14. | Accounting Organizations and Society | 13 | 446 | 3,85 |
| 15. | National Tax Journal | 13 | 404 | 1,19 |
| 16. | International Corporate Law and Financial Market Regulation | 12 | 32 | 0,43 |
| 17. | Journal of International Accounting Auditing and Taxation | 11 | 105 | 2,47 |
| 18. | Corporate Ownership and Control | 11 | 10 | 0,60 |
| 19. | Pacific Basin Finance Journal | 11 | 270 | 2,71 |
| 20. | Sustainability Switzerland | 10 | 79 | 3,48 |
| Total | 296 | 8062 | - | |
| Average | - | - | 2,76 | |
Keywords grouped by clusters
| Cluster | Items no. | Items and occurrence number |
|---|---|---|
| 1. Red | 97 | transfer pricing (352), taxation (65), investment (47), multinational enterprise (45), tax avoidance (40); |
| 2. Green | 88 | corporate governance (147), related party transactions (101), ownership (82), performance (80), earnings management (48); |
| 3. Blue | 81 | transfer price (96), costs (65), profitability (50), incentives (38), competition (38); |
| 4. Yellow | 15 | firm (30), behaviour (14), fairness (12), multinational company (11), related parties (8). |
Research directions in the TP and RPT literature
| Research subjects | Keywords |
|---|---|
| Related party transactions | |
| RPT disclosure | audit quality, audit fees, disclosure, information management, fairness; |
| Effect on firm performance | firm performance, firm size, firm value, leverage, valuation, value creation, value relevance, China, performance, management, transaction cost; performance measurement, performance evaluation, judgement; |
| Role in corporate governance | Governance, corporate governance, ownership structure, state ownership, family ownership, controlling shareholders, ownership concentration, board of directors, social responsibility, family firms, independent directors, management, management control, political connections, business groups, China, corporate strategy, corporate governance, emerging markets, emerging economies, Indonesia, internal capital-markets, law, law and legislation; |
| Earnings management | Earnings, earnings management, earnings quality, outcomes, profit shifting, income shifting; |
| Fraudulent use of RPT | expropriation, tunnelling, propping, China, fraud, compensation. |
| Transfer pricing | |
| Tax oriented transfer pricing | law, arm's length principle, base erosion, BEPS, CCCTB, corporate taxation, debt, double taxation, FDI, foreign direct investment, formula apportionment, income, income tax, international taxation, international tax, OECD, pricing policy, regulation, tax burden, tax compliance, tax planning, tax policy, tax system, transfer pricing rules, corporate strategy, international trade, intrafirm trade, laws and legislation, finance, financial system, financial crisis; |
| Transfer pricing accounting | cost, transaction cost, accounting standards, cost accounting, cost allocation, resource allocation, IFRS, management accounting, price, price determination, price dynamics, transfer pricing methods, inventory control; |
| Economic transfer pricing | emerging markets, emerging economies, internal capital-markets, transaction cost, developing countries, economic policy, European union, globalization, industrial performance, industrial management, multinationals, oligopoly, price determination, trade, intrafirm trade, international trade, coordination, decision making, design, efficiency, global supply chain, innovation, investments, logistic, manufacture, marketing, optimization, performance measurement, pricing, profitability, resource allocation, competition, price dynamics, vertical integration, decentralization, negotiation; |
| Transfer pricing theories | agency costs, agency problems, agency theory, competition, game theory, information asymmetry, information management, moral hazard, Nash equilibrium; |
| Fraudulent use of transfer pricing | base erosion, earnings, income shifting, intangibles, profit shifting, tax avoidance, tax havens, outsourcing, tax evasion; |
| Other | ethics, innovation, sustainability. |