<abstract xmlns="http://www.w3.org/1999/xhtml">
<p>This paper explores the effect of determinants shaping the landscape of transfer pricing practices within intra-group transactions among publicly traded companies in Romania over the period 2022. The research hypothesis focuses on identifying the variables that have a significant impact on transfer pricing in the Romanian business environment. Data collection was conducted manually from various sources, including explanatory notes from annual reports and databases such as Thomson Reuters and Bloomberg. The results reveal that the size of companies, sales, capitalization, foreign ownership, sales growth, and operational profit collectively contribute to the influence on transfer pricing practices. However, individual analysis shows that only sales significantly affect the transfer pricing practice.</p>
</abstract>

This paper explores the effect of determinants shaping the landscape of transfer pricing practices within intra-group transactions among publicly traded companies in Romania over the period 2022. The research hypothesis focuses on identifying the variables that have a significant impact on transfer pricing in the Romanian business environment. Data collection was conducted manually from various sources, including explanatory notes from annual reports and databases such as Thomson Reuters and Bloomberg. The results reveal that the size of companies, sales, capitalization, foreign ownership, sales growth, and operational profit collectively contribute to the influence on transfer pricing practices. However, individual analysis shows that only sales significantly affect the transfer pricing practice.

Exploring Determinants of Transfer Pricing Practices Among Romanian Publicly Traded Companies

Studia Universitatis Babes-Bolyai Oeconomica

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This paper explores the effect of determinants shaping the landscape of transfer pricing practices within intra-group transactions among publicly traded...

Exploring Determinants of Transfer Pricing Practices Among Romanian Publicly Traded Companies

Publicado en línea: 23 mar 2024

Páginas: 26 - 39

DOI: https://doi.org/10.2478/subboec-2023-0013

Palabras clave
transfer pricing, related party transactions, multiple linear regression

© 2023 Renata Fulop, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Exploring Determinants of Transfer Pricing Practices Among Romanian Publicly Traded Companies

Publicado en línea: 23 mar 2024

Páginas: 26 - 39

DOI: https://doi.org/10.2478/subboec-2023-0013

Palabras clavetransfer pricing, related party transactions, multiple linear regression

© 2023 Renata Fulop, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Palabras clave
transfer pricing, related party transactions, multiple linear regression