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Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies
Lo, Agnes W. Y., Wong, Raymond M. K., Firth, MichaelVolume:
32
Langue:
english
Journal:
The Journal of the American Taxation Association
DOI:
10.2308/jata.2010.32.2.1
Date:
September, 2010
Fichier:
PDF, 201 KB
english, 2010