A Abstract-Economic globalization has intensified the t transactions among companies' cross-regional affiliated p parties. More and more enterprises manipulate profit to obtain t the tax benefits through transfer pricing. At the same t time,intangible assets are becoming the main driving factors for enterprises' value creation. It has become a trend that lots of companies are transferring profit or implementing other strategic arrangements through the transfer of intangible assets.This article selects the Chinese A-share listed companies as samples to study the factors affecting transfer pricing behavior in a enterprise and finds that there is significant correlation between transfer pricing and many factors like ROA,corporate governance structure,internal control, reorganization, the scale of intangible assets, the total scale of the enterprise, asset-liability ratio. Keywords-Transfer Pricing ; ROA ; corporate governance structure ; internal control ; reorganization ; the scale of intangible assets ; the total scale of the enterprise ; asset-liability ratio.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.