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Empirical Examination of Market Reaction to Transfer Pricing Taxation Announcement in Press: A Japanese Perspective

Empirical Examination of Market Reaction to Transfer Pricing Taxation Announcement in Press: A Japanese Perspective
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出处 《Journal of Modern Accounting and Auditing》 2015年第1期10-26,共17页 现代会计与审计(英文版)
关键词 市场反应 新闻报道 日本企业 转让 定价 检验 税制 最小二乘估计 tax management, tax avoidance, transfer pricing taxation (TPT), event study, intangible assets, corporategovernance (CG)
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参考文献27

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