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Transfer Pricing and Related Party Transactions: A Bibliometric Analysis

Neli Capatina-Verdes
Neli Capatina-Verdes
   | 23 oct. 2022
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Publié en ligne: 23 oct. 2022
Pages: 237 - 253
DOI: https://doi.org/10.2478/ceej-2022-0014
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© 2022 Neli Capatina-Verdes, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Figure 1

Identification of studies through databases and registers(Source: processed by author via Page et al., 2021)
Identification of studies through databases and registers(Source: processed by author via Page et al., 2021)

Figure 2

Evolution of articles published per year(Source: developed by author)
Evolution of articles published per year(Source: developed by author)

Figure 3

Number of citations per year(Source: developed by author)
Number of citations per year(Source: developed by author)

Figure 4

The top 20 most productive authors by number of articles published(Source: developed by author)
The top 20 most productive authors by number of articles published(Source: developed by author)

Figure 5

The top 20 most productive countries by number of articles published(Source: developed by author)
The top 20 most productive countries by number of articles published(Source: developed by author)

Figure 6

Visualization map(Source: developed by author in VOSviewer)
Visualization map(Source: developed by author in VOSviewer)

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.
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