This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Adachi, Y. (2006). The Ambiguous Effects of Russian Corporate Governance Abuses of the 1990s. PostSoviet Affairs, 22(1), 65–89. https://doi-org.am.enformation.ro/10.2747/1060-586X.22.1.65AdachiY.2006The Ambiguous Effects of Russian Corporate Governance Abuses of the 1990s2216589https://doi-org.am.enformation.ro/10.2747/1060-586X.22.1.6510.2747/1060-586X.22.1.65Search in Google Scholar
Alhadab, M., Abdullatif, M., & Mansour, I. (2020). Related Party Transactions and Earnings Management in Jordan: The Role of Ownership Structure. Journal of Financial Reporting and Accounting, 18(3), 505–531. https://doi.org/10.1108/JFRA-01-2019-0014AlhadabM.AbdullatifM.MansourI.2020Related Party Transactions and Earnings Management in Jordan: The Role of Ownership Structure183505531https://doi.org/10.1108/JFRA-01-2019-001410.1108/JFRA-01-2019-0014Search in Google Scholar
Albort-Morant, G., Henseler, J., Leal-Millań, A., & Cepeda-Carrion, G. (2017). Mapping the field: a bibliometric analysis of green innovation. Sustainability, 9(6), 1011. https://doi.org/10.3390/su9061011Albort-MorantG.HenselerJ.Leal-MillańA.Cepeda-CarrionG.2017Mapping the field: a bibliometric analysis of green innovation961011https://doi.org/10.3390/su906101110.3390/su9061011Search in Google Scholar
Archambault, É., Vignola-Gagne, É., Cote, G., Lariviere, V., & Gingrasb, Y. (2006). Benchmarking Scientific Output in the Social Sciences and Humanities: The Limits of Existing Databases. Scientometrics, 68(3), 329–342. https://doi.org/10.1007/s11192-006-0115-zArchambaultÉ.Vignola-GagneÉ.CoteG.LariviereV.GingrasbY.2006Benchmarking Scientific Output in the Social Sciences and Humanities: The Limits of Existing Databases683329342https://doi.org/10.1007/s11192-006-0115-z10.1007/s11192-006-0115-zSearch in Google Scholar
Barford, V., & Holt, G. (2013). Google, Amazon, Starbucks: The Rise of ‘Tax Shaming’. BBC News Magazine 21. https://www.bbc.com/news/magazine-20560359BarfordV.HoltG.2013Google, Amazon, Starbucks: The Rise of ‘Tax Shaming’21https://www.bbc.com/news/magazine-20560359Search in Google Scholar
Bar-Ilan, J. (2008). Which H-index? A comparison of WoS, Scopus and google scholar. Scientometrics, 74(2), 257–271. https://doi.org/10.1007/s11192-008-0216-yBar-IlanJ.2008Which H-index? A comparison of WoS, Scopus and google scholar742257271https://doi.org/10.1007/s11192-008-0216-y10.1007/s11192-008-0216-ySearch in Google Scholar
Black, B.S., Kim, W., Jang, H., & Park, K-S. (2015). How Corporate Governance Affects Firm Value? Evidence on a Self-Dealing Channel from a Natural Experiment in Korea. Journal of Banking & Finance, 51, 131–150. https://doi.org/10.1016/j.jbankfin.2014.08.020BlackB.S.KimW.JangH.ParkK-S.2015How Corporate Governance Affects Firm Value? Evidence on a Self-Dealing Channel from a Natural Experiment in Korea51131150https://doi.org/10.1016/j.jbankfin.2014.08.02010.1016/j.jbankfin.2014.08.020Search in Google Scholar
Baixauli-Soler, J.S., & Sanchez-Marin, G. (2015). Executive Compensation and Corporate Governance in Spanish Listed Firms: A Principal–Principal Perspective. Review of Managerial Science, 9(1), 115–140. https://doi.org/10.1007/s11846-014-0122-zBaixauli-SolerJ.S.Sanchez-MarinG.2015Executive Compensation and Corporate Governance in Spanish Listed Firms: A Principal–Principal Perspective91115140https://doi.org/10.1007/s11846-014-0122-z10.1007/s11846-014-0122-zSearch in Google Scholar
Berkman, H., Cole, R.A., & Fu, L.J. (2010). Political Connections and Minority-Shareholder Protection: Evidence from Securities-Market Regulation in China. Journal of Financial and Quantitative Analysis, 45(6); 1391–1417. https://doi.org/10.1017/S0022109010000608BerkmanH.ColeR.A.FuL.J.2010Political Connections and Minority-Shareholder Protection: Evidence from Securities-Market Regulation in China45613911417https://doi.org/10.1017/S002210901000060810.1017/S0022109010000608Search in Google Scholar
Bornmann, L., & Mutz, R. (2015). Growth Rates of Modern Science: A Bibliometric Analysis Based on the Number of Publications and Cited References. Journal of the Association for Information Science and Technology, 66(11), 2215–2222. https://doi.org/10.1002/asi.23329BornmannL.MutzR.2015Growth Rates of Modern Science: A Bibliometric Analysis Based on the Number of Publications and Cited References661122152222https://doi.org/10.1002/asi.2332910.1002/asi.23329Search in Google Scholar
Cadavid-Higuita, L., Awad, G., & Franco-Cardona, C.J. (2012). Analisis Bibliometrico del Campo Modelado de Difusion de Innovaciones. Estudios Gerenciales, 28, 213–236. https://doi.org/10.18046/j.estger.2012.1486Cadavid-HiguitaL.AwadG.Franco-CardonaC.J.2012Analisis Bibliometrico del Campo Modelado de Difusion de Innovaciones28213236https://doi.org/10.18046/j.estger.2012.148610.18046/j.estger.2012.1486Search in Google Scholar
Cecchini, M., Leitch, R., & Strobel, C. (2013). Multinational Transfer Pricing: A Transaction Cost and Resource-Based View. Journal of Accounting Literature, 31(1), 31–48. https://doi.org/10.1016/j.acclit.2013.06.001CecchiniM.LeitchR.StrobelC.2013Multinational Transfer Pricing: A Transaction Cost and Resource-Based View3113148https://doi.org/10.1016/j.acclit.2013.06.00110.1016/j.acclit.2013.06.001Search in Google Scholar
Chen, I.-J. (2014). Financial Crisis and the Dynamics of Corporate Governance: Evidence from Taiwan's Listed Firms. International Review of Economics & Finance, 32, 3–28. https://doi.org/10.1016/j.iref.2014.01.004ChenI.-J.2014Financial Crisis and the Dynamics of Corporate Governance: Evidence from Taiwan's Listed Firms32328https://doi.org/10.1016/j.iref.2014.01.00410.1016/j.iref.2014.01.004Search in Google Scholar
Chen, Y., Chen, C-H. & Chen, W. (2009). The Impact of Related Party Transactions on the Operational Performance of Listed Companies in China. Journal of Economic Policy Reform, 12(4), 285–297. https://doi.org/10.1016/j.iref.2014.01.004ChenY.ChenC-H.ChenW.2009The Impact of Related Party Transactions on the Operational Performance of Listed Companies in China124285297https://doi.org/10.1016/j.iref.2014.01.00410.1080/17487870903314575Search in Google Scholar
Coelho, M. H. M. (2000). Os Preços de Transferência. Revista de Contabilidade e comércio, 225, 109–137. https://core.ac.uk/download/pdf/302866028.pdfCoelhoM. H. M.2000Os Preços de Transferência225109137https://core.ac.uk/download/pdf/302866028.pdfSearch in Google Scholar
Cools, M., Emmanuel, C., & Jorissen, A. (2008). Management Control in the Transfer Pricing Tax Compliant Multinationa l Enterprise. Accounting, Organizations and Society, 33(6), 603–628. https://doi.org/10.1016/j.aos.2007.05.004CoolsM.EmmanuelC.JorissenA.2008Management Control in the Transfer Pricing Tax Compliant Multinationa l Enterprise336603628https://doi.org/10.1016/j.aos.2007.05.00410.1016/j.aos.2007.05.004Search in Google Scholar
Daim, T.U., Rueda, G., Martin, H., & Gerdsri, P. (2006). Forecasting emerging Technologies: Use of Bibliometrics and Patent Analysis. Technological Forecasting and Social Change, 73(8), 981–1012. https://doi.org/10.1016/j.techfore.2006.04.004DaimT.U.RuedaG.MartinH.GerdsriP.2006Forecasting emerging Technologies: Use of Bibliometrics and Patent Analysis7389811012https://doi.org/10.1016/j.techfore.2006.04.00410.1016/j.techfore.2006.04.004Search in Google Scholar
De Meyer, A., Nakane, J. & Miller, J.G. (1989). Flexibility: The Next Competitive Battle the Manufacturing Futures Survey. Management Journal, 10, 135–144. https://doi.org/10.1002/smj.4250100204De MeyerA.NakaneJ.MillerJ.G.1989Flexibility: The Next Competitive Battle the Manufacturing Futures Survey10135144https://doi.org/10.1002/smj.425010020410.1002/smj.4250100204Search in Google Scholar
Ding, Y., Chowdhury, G.G., & Foo, S. (2001). Bibliometric Cartography of Information Retrieval Research by Using Co-word Analysis. Information Processing and Management, 37(6), 817–842. https://doi.org/10.1016/S0306-4573(00)00051-0DingY.ChowdhuryG.G.FooS.2001Bibliometric Cartography of Information Retrieval Research by Using Co-word Analysis376817842https://doi.org/10.1016/S0306-4573(00)00051-010.1016/S0306-4573(00)00051-0Search in Google Scholar
Doong, S.C., Fung, H.G., & Wu, J.Y. (2011). Are Social, Financial, and Human Capital Value Enhancing? Evidence from Taiwanese Firms. International Review of Economics and Finance, 20(3), 395–405. https://doi.org/10.1016/j.iref.2010.11.018DoongS.C.FungH.G.WuJ.Y.2011Are Social, Financial, and Human Capital Value Enhancing? Evidence from Taiwanese Firms203395405https://doi.org/10.1016/j.iref.2010.11.01810.1016/j.iref.2010.11.018Search in Google Scholar
Duhigg, C., & Kocieniewski, D. (2012). How Apple Sidesteps Billions in Taxes. The New York Times, 28, 1–5. https://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.htmlDuhiggC.KocieniewskiD.2012How Apple Sidesteps Billions in Taxes2815https://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.htmlSearch in Google Scholar
Du, J., He, Q., & Yuen, S.W. (2013). Tunneling and the Decision to Go Private: Evidence from Hong Kong. Pacific Basin Finance Journal, 22(1), 50–68. https://doi.org/10.1016/j.pacfin.2012.10.001DuJ.HeQ.YuenS.W.2013Tunneling and the Decision to Go Private: Evidence from Hong Kong2215068https://doi.org/10.1016/j.pacfin.2012.10.00110.1016/j.pacfin.2012.10.001Search in Google Scholar
Durieux, V. & Gevenois, P.A. (2010). Bibliometric Indicators: Quality Measurements of Scientific Publication. Radiology, 255(2), 342–351. https://doi.org/10.1148/radiol.09090626DurieuxV.GevenoisP.A.2010Bibliometric Indicators: Quality Measurements of Scientific Publication2552342351https://doi.org/10.1148/radiol.0909062610.1148/radiol.09090626Search in Google Scholar
Echchakoui, S. (2020). Why and How to Merge Scopus and Web of Science during Bibliometric Analysis: The Case of Sales Force Literature from 1912 to 2019. Journal of Marketing Analytics, 8, 165–184. https://doi.org/10.1057/s41270-020-00081-9EchchakouiS.2020Why and How to Merge Scopus and Web of Science during Bibliometric Analysis: The Case of Sales Force Literature from 1912 to 20198165184https://doi.org/10.1057/s41270-020-00081-910.1057/s41270-020-00081-9Search in Google Scholar
El-Helaly, M. (2018). Related-Party Transactions: A Review of the Regulation, Governance and Auditing Literature. Managerial Auditing Journal, 33(8–9), 779–806. https://doi.org/10.1108/MAJ-07-2017-1602El-HelalyM.2018Related-Party Transactions: A Review of the Regulation, Governance and Auditing Literature338–9779806https://doi.org/10.1108/MAJ-07-2017-160210.1108/MAJ-07-2017-1602Search in Google Scholar
Ernst & Young, (2007). 2007–2008 Global Transfer Pricing Survey: Global Transfer Pricing Trends, Practices, and Analyse. https://ub.unibas.ch/digi/a125/sachdok/2012/BAU_1_5682903_2007_2008.pdf (Accessed on March 10, 2022)Ernst & Young2007https://ub.unibas.ch/digi/a125/sachdok/2012/BAU_1_5682903_2007_2008.pdf (Accessed on March 10, 2022)Search in Google Scholar
Fawcett, S. E., & Birou, L. M. (1992). Exploring the Logistics Interface between Global and JIT Sourcing. International Journal of Physical Distribution & Logistics Management, 22(1), 3–14. https://doi.org/10.1108/09600039210010324FawcettS. E.BirouL. M.1992Exploring the Logistics Interface between Global and JIT Sourcing221314https://doi.org/10.1108/0960003921001032410.1108/09600039210010324Search in Google Scholar
Fawcett, S.E., Birou, L.M. & Taylor, B.C. (1993). Supporting Global Operations through Logistics and Purchasing, International Journal of Physical Distribution & Materials Management, 23(4), 3–11. https://doi.org/10.1108/09600039310041464FawcettS.E.BirouL.M.TaylorB.C.1993Supporting Global Operations through Logistics and Purchasing234311https://doi.org/10.1108/0960003931004146410.1108/09600039310041464Search in Google Scholar
Farrukh, M., Meng, F., Wu, Y., & Nawaz, K. (2020). Twenty-eight Years of Business Strategy and the Environment Research: A Bibliometric Analysis. Business Strategy and the Environment, 29(6), 2572–2582. https://doi.org/10.1002/bse.2521FarrukhM.MengF.WuY.NawazK.2020Twenty-eight Years of Business Strategy and the Environment Research: A Bibliometric Analysis29625722582https://doi.org/10.1002/bse.252110.1002/bse.2521Search in Google Scholar
Feltham, G.A., & Xie, J. (1994). Performance Measure Congruity and Diversity in Multi-task Principal/Agent Relations. Accounting Review, 69, 429–453. https://www.jstor.org/stable/248233FelthamG.A.XieJ.1994Performance Measure Congruity and Diversity in Multi-task Principal/Agent Relations69429453https://www.jstor.org/stable/248233Search in Google Scholar
Firth, M. Wang, K.P. & Wong, S.M.L. (2014). Corporate Transparency and the Impact of Investor Sentiment on Stock Prices. Management Science, 61(7), 1630–1647. https://doi.org/10.1287/mnsc.2014.1911FirthM.WangK.P.WongS.M.L.2014Corporate Transparency and the Impact of Investor Sentiment on Stock Prices61716301647https://doi.org/10.1287/mnsc.2014.191110.1287/mnsc.2014.1911Search in Google Scholar
Giraldo, P., Benavente, E., Manzano-Agugliaro, F., & Gimenez, E. (2019). Worldwide Research Trends on Wheat and Barley: A Bibliometric Comparative Analysis. Agronomy, 9(7), 352. https://doi.org/10.3390/agronomy9070352GiraldoP.BenaventeE.Manzano-AgugliaroF.GimenezE.2019Worldwide Research Trends on Wheat and Barley: A Bibliometric Comparative Analysis97352https://doi.org/10.3390/agronomy907035210.3390/agronomy9070352Search in Google Scholar
Gonzalez-Torres, T., Rodríguez-Sánchez, J.-L., Pelechano-Barahona, E., García-Muiña, F.E. (2020). A Systematic Review of Research on Sustainability in Mergers and Acquisitions. Sustainability Journal, 12(2), 513. https://doi.org/10.3390/su12020513Gonzalez-TorresT.Rodríguez-SánchezJ.-L.Pelechano-BarahonaE.García-MuiñaF.E.2020A Systematic Review of Research on Sustainability in Mergers and Acquisitions122513https://doi.org/10.3390/su1202051310.3390/su12020513Search in Google Scholar
Goonatilake, L. (1990). Inventory Management in the Manufacturing Sector in Developing Countries. Engineering Costs and Production Economics, 19(1–3), 19–24. https://doi.org/10.1016/0167-188X(90)90020-IGoonatilakeL.1990Inventory Management in the Manufacturing Sector in Developing Countries191–31924https://doi.org/10.1016/0167-188X(90)90020-I10.1016/0167-188X(90)90020-ISearch in Google Scholar
Haji-Abdullah, N. M., & Wan-Hussin, W. N. (2015). Related Party Transactions, Audit Committees and Real Earnings Management: The Moderating Impact of Family Ownership. Advanced Science Letters, 21(6), 2033–2037. https://doi.org/10.1166/asl.2015.6195Haji-AbdullahN. M.Wan-HussinW. N.2015Related Party Transactions, Audit Committees and Real Earnings Management: The Moderating Impact of Family Ownership21620332037https://doi.org/10.1166/asl.2015.619510.1166/asl.2015.6195Search in Google Scholar
Haug, P. (1985). A Multiple-Period, Mixed-Integer-Programming Model for Multinational Facility Location. Journal of Management, 11(3), 83–96. https://doi.org/10.1177/014920638501100307HaugP.1985A Multiple-Period, Mixed-Integer-Programming Model for Multinational Facility Location1138396https://doi.org/10.1177/01492063850110030710.1177/014920638501100307Search in Google Scholar
Huang, D.T., & Liu, Z.C. (2010). A Study of the Relationship between Related Party Transactions and Firm Value in High Technology Firms in Taiwan and China. African Journal of Business Management, 4(9), 1924–1931. https://www.internationalscholarsjournals.com/articles/a-study-of-the-relationship-between-related-party-transactions-and-firm-value-in-high-technology-firms-in-taiwan-and-chi.pdfHuangD.T.LiuZ.C.2010A Study of the Relationship between Related Party Transactions and Firm Value in High Technology Firms in Taiwan and China4919241931https://www.internationalscholarsjournals.com/articles/a-study-of-the-relationship-between-related-party-transactions-and-firm-value-in-high-technology-firms-in-taiwan-and-chi.pdfSearch in Google Scholar
Jian, M., & Wong, T. J. (2010). Propping through Related Party Transactions. Review of Accounting Studies, 15(1), 70–105. https://doi.org/10.1007/s11142-008-9081-4JianM.WongT. J.2010Propping through Related Party Transactions15170105https://doi.org/10.1007/s11142-008-9081-410.1007/s11142-008-9081-4Search in Google Scholar
Jiang, L., & Anupindi, R. (2010). Customer-Driven vs. Retailer-Driven Search: Channel Performance and Implications. Manufacturing and Service Operations Management, 12(1), 102–119. https://doi.org/10.1287/msom.1090.0258JiangL.AnupindiR.2010Customer-Driven vs. Retailer-Driven Search: Channel Performance and Implications121102119https://doi.org/10.1287/msom.1090.025810.1287/msom.1090.0258Search in Google Scholar
Kogut, B., & Kulatilaka, N. (1994). Operating Flexibility, Global Manufacturing, and the Option Value of a Multinational Network. Management Science, 40(19), 123–139. https://doi.org/10.1287/mnsc.40.1.123KogutB.KulatilakaN.1994Operating Flexibility, Global Manufacturing, and the Option Value of a Multinational Network4019123139https://doi.org/10.1287/mnsc.40.1.12310.1287/mnsc.40.1.123Search in Google Scholar
Kumar, S., Pandey, N., Lim, W. M., Chatterjee, A. N., & Pandey, N. (2021). What Do We Know about Transfer Pricing? Insights from Bibliometric Analysis. Journal of Business Research, 134, 275–287. https://doi.org/10.1016/j.jbusres.2021.05.041KumarS.PandeyN.LimW. M.ChatterjeeA. N.PandeyN.2021What Do We Know about Transfer Pricing? Insights from Bibliometric Analysis134275287https://doi.org/10.1016/j.jbusres.2021.05.04110.1016/j.jbusres.2021.05.041Search in Google Scholar
Lambert, R.A. (2001). Contracting Theory and Accounting. Journal of Accounting and Economics, 32(1–3), 3–87. https://doi.org/10.1016/S0165-4101(01)00037-4LambertR.A.2001Contracting Theory and Accounting321–3387https://doi.org/10.1016/S0165-4101(01)00037-410.1016/S0165-4101(01)00037-4Search in Google Scholar
Lo, A.W.Y., & Wong, R.M.K. (2011). An Empirical Study of Voluntary Transfer Pricing Disclosures in China. Journal of Accounting and Public Policy, 30, 607–628. https://doi.org/10.1016/j.jaccpubpol.2011.08.005LoA.W.Y.WongR.M.K.2011An Empirical Study of Voluntary Transfer Pricing Disclosures in China30607628https://doi.org/10.1016/j.jaccpubpol.2011.08.00510.1016/j.jaccpubpol.2011.08.005Search in Google Scholar
Maigoshi, Z.S., Latif, R.A., & Kamardin, H. (2018). Change in Value-Relevance of Disclosed RPT across Accounting Regimes: Evidence from Malaysia. Research in International Business and Finance, 44, 422–433. https://doi.org/10.1016/j.ribaf.2017.07.114MaigoshiZ.S.LatifR.A.KamardinH.2018Change in Value-Relevance of Disclosed RPT across Accounting Regimes: Evidence from Malaysia44422433https://doi.org/10.1016/j.ribaf.2017.07.11410.1016/j.ribaf.2017.07.114Search in Google Scholar
Maigoshi, Z.S., Latif, R.A., & Kamardin, H. (2016). Related Party Transactions and Earnings Management. European Proceedings of Social and Behavioural Sciences, 14, 46–52. http://dx.doi.org/10.15405/epsbs.2016.08.8MaigoshiZ.S.LatifR.A.KamardinH.2016Related Party Transactions and Earnings Management144652http://dx.doi.org/10.15405/epsbs.2016.08.810.15405/epsbs.2016.08.8Search in Google Scholar
Marchini, P. L., Mazza, T., & Medioli, A. (2018). The impact of related party transactions on earnings management: Some insights from the Italian context. Journal of Management and Governance, 22(4), 981–1014. https://doi.org/10.1007/s10997-018-9415-yMarchiniP. L.MazzaT.MedioliA.2018The impact of related party transactions on earnings management: Some insights from the Italian context2249811014https://doi.org/10.1007/s10997-018-9415-y10.1007/s10997-018-9415-ySearch in Google Scholar
Matsui, K. (2011). Strategic transfer pricing and social welfare under product differentiation. European Accounting Review, 20(3), 521–550. https://doi-org.am.e-formation.ro/10.1080/09638180.2010.496256MatsuiK.2011Strategic transfer pricing and social welfare under product differentiation203521550https://doi-org.am.e-formation.ro/10.1080/09638180.2010.49625610.1080/09638180.2010.496256Search in Google Scholar
de Matta, R., & Miller, T. (2015). Formation of a Strategic Manufacturing and Distribution Network with Transfer Prices. European Journal of Operational Research, 241(2), 435–448. https://doi.org/10.1016/j.ejor.2014.08.042de MattaR.MillerT.2015Formation of a Strategic Manufacturing and Distribution Network with Transfer Prices2412435448https://doi.org/10.1016/j.ejor.2014.08.04210.1016/j.ejor.2014.08.042Search in Google Scholar
McNally, G.M. (1973). Profit Centres and Transfer Prices—Are They Necessary? Accounting and Business Research, 4(13), 13–22. https://doi-org.am.enformation.ro/10.1080/00014788.1973.9729037McNallyG.M.1973Profit Centres and Transfer Prices—Are They Necessary?4131322https://doi-org.am.enformation.ro/10.1080/00014788.1973.972903710.1080/00014788.1973.9729037Search in Google Scholar
Miller, T., & de Matta, R. (2008). A Global Supply Chain Profit Maximization and Transfer Pricing Model. Journal of Business Logistics, 29(1), 175–199. https://doi.org/10.1002/j.2158-1592.2008.tb00074.xMillerT.de MattaR.2008A Global Supply Chain Profit Maximization and Transfer Pricing Model291175199https://doi.org/10.1002/j.2158-1592.2008.tb00074.x10.1002/j.2158-1592.2008.tb00074.xSearch in Google Scholar
Muhuri, P.K., Shukla, A.K., & Abraham, A. (2019). Industry 4.0: A bibliometric Analysis and Detailed Overview. Engineering Applications of Artificial Intelligence, 78, 218–235. https://doi.org/10.1016/j.engappai.2018.11.007MuhuriP.K.ShuklaA.K.AbrahamA.2019Industry 4.0: A bibliometric Analysis and Detailed Overview78218235https://doi.org/10.1016/j.engappai.2018.11.00710.1016/j.engappai.2018.11.007Search in Google Scholar
Munir, S., Saleh, N.M., Jaffar, R., & Yatim, P. (2013). Family Ownership, Related Party Transactions and Earning Quality. Asian Academy of Management Journal of Accounting and Finance, 9(1), 129–153. https://EconPapers.repec.org/RePEc:usm:journl:aamjaf00901_129-153MunirS.SalehN.M.JaffarR.YatimP.2013Family Ownership, Related Party Transactions and Earning Quality91129153https://EconPapers.repec.org/RePEc:usm:journl:aamjaf00901_129-153Search in Google Scholar
Nasution, D.M., & Mita, A.F. (2017). Value Relevance, Earnings Management, and Related Party Transactions. Advances in Economics Business and Management Research, 55, 270–272. https://doi.org/10.2991/iac-17.2018.48NasutionD.M.MitaA.F.2017Value Relevance, Earnings Management, and Related Party Transactions55270272https://doi.org/10.2991/iac-17.2018.4810.2991/iac-17.2018.48Search in Google Scholar
Nguyen, H.N., Tham, J., Khatibi, A., & Ferdous Azam, S.M. (2020). Conceptualizing the Effects of Transfer Pricing Law on Transfer Pricing Decision Making of FDI Enterprises in Vietnam. International Journal of Data and Network Science, 4(2), 187–198. https://doi.org/10.5267/j.ijdns.2020.1.002NguyenH.N.ThamJ.KhatibiA.Ferdous AzamS.M.2020Conceptualizing the Effects of Transfer Pricing Law on Transfer Pricing Decision Making of FDI Enterprises in Vietnam42187198https://doi.org/10.5267/j.ijdns.2020.1.00210.5267/j.ijdns.2020.1.002Search in Google Scholar
OECD (2022a), OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022, OECD Publishing, Paris. http://doi.org/10.5267/j.ijdns.2020.1.002OECD2022aOECD PublishingParishttp://doi.org/10.5267/j.ijdns.2020.1.00210.5267/j.ijdns.2020.1.002Search in Google Scholar
OECD. (2022b). Gross domestic spending on R&D (indicator). https://www.oecd-ilibrary.org/industry-and-services/gross-domestic-spending-on-r-d/indicator/english_d8b068b4-enOECD2022b(indicator). https://www.oecd-ilibrary.org/industry-and-services/gross-domestic-spending-on-r-d/indicator/english_d8b068b4-enSearch in Google Scholar
Osborne, D. A. (2011). Deterring Transfer Pricing Abuse: Changing Incentives as a Practical Alternative to a Global Tax Regime. Washington University Global Studies Law Review, 10(4), 813–835. https://openscholarship.wustl.edu/law_globalstudies/vol10/iss4/6OsborneD. A.2011Deterring Transfer Pricing Abuse: Changing Incentives as a Practical Alternative to a Global Tax Regime104813835https://openscholarship.wustl.edu/law_globalstudies/vol10/iss4/6Search in Google Scholar
Padhi, S. K. (2019). Transfer Pricing: A Review of Literature. International Journal of Advanced Research in Management, 10(1), 1–7. https://doi.org/10.34218/ijarm.10.1.2019.001PadhiS. K.2019Transfer Pricing: A Review of Literature10117https://doi.org/10.34218/ijarm.10.1.2019.00110.34218/IJARM.10.1.2019.001Search in Google Scholar
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., ... & Moher, D. (2021). The PRISMA 2020 Statement: An Updated Guideline for Reporting Systematic Reviews. Systematic reviews, 10(1), 1–11. https://doi.org/10.1016/j.rec.2021.07.010PageM. J.McKenzieJ. E.BossuytP. M.BoutronI.HoffmannT. C.MulrowC. D.MoherD.2021The PRISMA 2020 Statement: An Updated Guideline for Reporting Systematic Reviews101111https://doi.org/10.1016/j.rec.2021.07.01010.1016/j.rec.2021.07.010Search in Google Scholar
Pelekis, D. (2021) The Burden and Standard of Proof in the Tax Ruling Cases: A Practical Limit to the EU's Arm's Length Principle? Journal of European Competition Law & Practice, 12(9), 669–679. https://doi.org/10.1093/jeclap/lpab038PelekisD.2021The Burden and Standard of Proof in the Tax Ruling Cases: A Practical Limit to the EU's Arm's Length Principle?129669679https://doi.org/10.1093/jeclap/lpab03810.1093/jeclap/lpab038Search in Google Scholar
Petruzzi, R. & Esq, R.J.T. (2019). Transfer Pricing and Value Creation, Wien: Linde Verlag GmbH.PetruzziR.EsqR.J.T.2019WienLinde Verlag GmbHSearch in Google Scholar
Porter, M. E. P. M. (1986). Competition in Global Industries. Boston: Harvard Business Press.PorterM. E. P. M.1986BostonHarvard Business PressSearch in Google Scholar
Prasad, S. & Sounderpandian, J. (2003). Factors Influencing Global Supply Chain Efficiency: Implications for Information Systems. Supply Chain Management, 8(3), 241–250. https://doi.org/10.1108/13598540310484636PrasadS.SounderpandianJ.2003Factors Influencing Global Supply Chain Efficiency: Implications for Information Systems83241250https://doi.org/10.1108/1359854031048463610.1108/13598540310484636Search in Google Scholar
Rahman, M., & Fukui, T. (2003). Biomedical Research Productivity: Factors across the Countries. International Journal of Technology Assessment in Health Care, 19(1), 249–252. https://doi.org/10.1017/S0266462303000229RahmanM.FukuiT.2003Biomedical Research Productivity: Factors across the Countries191249252https://doi.org/10.1017/S026646230300022910.1017/S0266462303000229Search in Google Scholar
Sanchez, A.D., Del Rio, M.D.L.C., & García, J.Á. (2017). Bibliometric Analysis of Publications on Wine Tourism in the Databases Scopus and WoS. European Research on Management and Business Economics, 23(1), 8–15. https://doi.org/10.1016/j.iedeen.2016.02.001SanchezA.D.Del RioM.D.L.C.GarcíaJ.Á.2017Bibliometric Analysis of Publications on Wine Tourism in the Databases Scopus and WoS231815https://doi.org/10.1016/j.iedeen.2016.02.00110.1016/j.iedeen.2016.02.001Search in Google Scholar
Schafer, J.D., Petri, S.M., Gasparetto, V., & dos Santos Matos, L. (2015) Transfer Pricing: a Bibliometric Ais of the International Literature. Internext, 10(3), 71–85. https://doi.org/10.18568/1980-4865.10371-85SchaferJ.D.PetriS.M.GasparettoV.dos Santos MatosL.2015Transfer Pricing: a Bibliometric Ais of the International Literature1037185https://doi.org/10.18568/1980-4865.10371-8510.18568/1980-4865.10371-85Search in Google Scholar
Sikka, P. (2017). Accounting and Taxation: Conjoined Twins or Separate Siblings? Accounting Forum, 41(4), 90–405. https://doi-org.am.enformation.ro/10.1016/j.accfor.2016.12.003SikkaP.2017Accounting and Taxation: Conjoined Twins or Separate Siblings?41490405https://doi-org.am.enformation.ro/10.1016/j.accfor.2016.12.00310.1016/j.accfor.2016.12.003Search in Google Scholar
Srnicek, N. (2017). Platform Capitalism. Hoboken, New Jersey: John Wiley & Sons.SrnicekN.2017Hoboken, New JerseyJohn Wiley & SonsSearch in Google Scholar
Su, Z-Q., & Fung, H-G. (2013). Political Connections and Firm Performance in Chinese Companies. Pacific Economic Review, 18(3), 283–317. https://doi.org/10.1111/1468-0106.12025SuZ-Q.FungH-G.2013Political Connections and Firm Performance in Chinese Companies183283317https://doi.org/10.1111/1468-0106.1202510.1111/1468-0106.12025Search in Google Scholar
Van Eck, N.J., & Waltman, L. (2010). Software Survey: VOSviewer, a Computer Program for Bibliometric Mapping. Scientometrics, 84, 523–538. https://doi.org/10.1007/s11192-009-0146-3Van EckN.J.WaltmanL.2010Software Survey: VOSviewer, a Computer Program for Bibliometric Mapping84523538https://doi.org/10.1007/s11192-009-0146-310.1007/s11192-009-0146-3Search in Google Scholar
Wells, M.C. (1968) Profit Centres, Transfer Prices and Mysticism. Abacus, 4(2), 174–181. https://doi.org/10.1111/j.1467-6281.1968.tb00417.xWellsM.C.1968Profit Centres, Transfer Prices and Mysticism42174181https://doi.org/10.1111/j.1467-6281.1968.tb00417.x10.1111/j.1467-6281.1968.tb00417.xSearch in Google Scholar
Westland, J.C. (1992) Congestion and Network Externalities in the Short-Run Pricing of Information Systems Services. Management Science, 38(7), 992–1009. https://doi.org/10.1287/mnsc.38.7.992WestlandJ.C.1992Congestion and Network Externalities in the Short-Run Pricing of Information Systems Services3879921009https://doi.org/10.1287/mnsc.38.7.99210.1287/mnsc.38.7.992Search in Google Scholar
Wong, R.M.K. Kim, J-B. & Lo, A.W.Y. (2015). Are related-party sales value-adding or value-destroying? Evidence from China. Journal of International Financial Management & Accounting, 26(1), 1–38. https://doi.org/10.1111/jifm.12023WongR.M.K.KimJ-B.LoA.W.Y.2015Are related-party sales value-adding or value-destroying? Evidence from China261138https://doi.org/10.1111/jifm.1202310.1111/jifm.12023Search in Google Scholar
Yeh, Y-H., Shu, P-G., & Su, Y-H. (2012). Related-Party Transactions and Corporate Governance: The Evidence from the Taiwan Stock Market. Pacific-Basin Finance Journal, 20(5), 755–776. https://doi.org/10.1016/j.pacfin.2012.02.003YehY-H.ShuP-G.SuY-H.2012Related-Party Transactions and Corporate Governance: The Evidence from the Taiwan Stock Market205755776https://doi.org/10.1016/j.pacfin.2012.02.00310.1016/j.pacfin.2012.02.003Search in Google Scholar