Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies

Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies

This study aim to examine the effect of financial derivatives, financial leverage, and intangible assets on transfer pricing aggressiveness. The samples are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016. Using purposive sampling method, 44 selected companies’...

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Bibliographic Details
Main Authors: Amrie Firmansyah, Artikayara Yunidar
Format: Article
Language:English
Published: Universitas Syiah Kuala 2020-04-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
transfer pricing, derivative instrument, aggressiveness, leverage, intangible asset
Online Access:http://jurnal.unsyiah.ac.id/JDAB/article/view/15334

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